In drawing up accounting statement of Carnival Corporation & PLC, if they are external "financial accounts" or internally-focused "management accounts", a clear target has to be that the anecdotes equitably contemplate the factual "substance" of the enterprise and the outcomes of its procedure (Elliot, 2004, 3). To support the submission of the "true and equitable view", accounting has taken up in Carnival Corporation & PLC certain notions and conferences which assist to double-check that accounting data is offered unquestionably and consistently.