Yes, you are correct. The fib(k - n + 1) will give number of times fib(n) called when calculating fib(k) recursively, where k > n and this works for n = 0 as well.
When we write code to calculate kth Fibonacci number, we give seed values fib(0) = 0 and fib(1) = 1 which is also the terminating condition when using recursion.
From Generalizations of Fibonacci numbers:

Consider this example, assume that not given the seed values f(0) = 0 and f(1) = 1:
// read f(x) as fibonacci(x)
f(4)
|
-------------------------------------
| |
f(3) f(2)
| |
----------------- --------------------
| | | |
f(2) f(1) f(1) f(0)
| | | |
--------- ---------- ---------- -----------
| | | | | | | |
f(1) f(0) f(0) f(-1) f(0) f(-1) f(-1) f(-2)
| | | | | | | |
----- ----- ----- ----- ----- ----- ----- -----
| | | | | | | | | | | | | | | |
f(0) f(-1)| |f(-1)f(-2) | | f(-1) f(-2) | | f(-2) f(-3) | |
| | | | | | | | |
| f(-1) f(-2) f(-2) f(-3) f(-2) f(-3) f(-3) f(-4)
-----
| |
f(-1) f(-2)
.....
..... and so on
Now lets calculate the number of f(n) calls for f(4) using f(4 - n + 1), where n < 4:
n = 3 ==> f(4 - 3 + 1) ==> f(2) ==> 1 --
n = 2 ==> f(4 - 2 + 1) ==> f(3) ==> 2 |
n = 1 ==> f(4 - 1 + 1) ==> f(4) ==> 3 |- Number of time f(n) called when calculating f(4)
n = 0 ==> f(4 - 0 + 1) ==> f(5) ==> 5 | cross check it with recursive call trace shown above
n = -1 ==> f(4 -(-1) + 1) ==> f(6) ==> 8 --
.....
..... and so on
EDIT:
The bidirectional sequence of fibonacci is (based on formula in above link):
----------------------------------------------------------------------------------
... f(−4) | f(−3) | f(−2) | f(−1) | f(0) | f(1) | f(2) | f(3) | f(4) | f(5) | f(6) ....
----------------------------------------------------------------------------------
... −3 | 2 | −1 | 1 | 0 | 1 | 1 | 2 | 3 | 5 | 8 ....
----------------------------------------------------------------------------------
From this sequence, fib(-3) = 2 and fib(-4) = -3. Lets use these values as terminating condition of recursion instead of fib(0) = 0 and fib(1) = 1:
#include <stdio.h>
int fib(int n) {
if (n == -3) {
return 2;
}
if (n == -4) {
return -3;
}
printf ("recursive call - fib(%d) + fib(%d)\n", n - 1, n - 2);
return fib(n - 1) + fib(n - 2);
}
// This is a test program to prove OP number of calls to f(n)
// when calculating f(k), where n < k
int main(void) {
int n;
printf ("Enter a number (>= -4):\n");
scanf ("%d", &n);
// Input less than -4 not allowed as -4 is
// the least seed value provided which is also
// a terminating condition of recusive function
// calculating kth fibonacci number
if (n < -4) {
return 0;
}
printf("Fibonacci Number at location %d in series : %d\n", n, fib(n)); return 0;
}
Output:
# ./a.out
Enter a number (>= -4):
4
recursive call - fib(3) + fib(2)
recursive call - fib(2) + fib(1)
recursive call - fib(1) + fib(0)
recursive call - fib(0) + fib(-1)
recursive call - fib(-1) + fib(-2)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-1) + fib(-2)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-3) + fib(-4)
recursive call - fib(0) + fib(-1)
recursive call - fib(-1) + fib(-2)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(1) + fib(0)
recursive call - fib(0) + fib(-1)
recursive call - fib(-1) + fib(-2)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-1) + fib(-2)
recursive call - fib(-2) + fib(-3)
recursive call - fib(-3) + fib(-4)
recursive call - fib(-3) + fib(-4)
Fibonacci Number at location 4 in series : 3
In the output, the number of times f(0) called when calculating f(4) is same as the one calculated with f(k - n + 1) where k = 4 and n = 0 (satisfying condition k > n) and 0 is not the least value.