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The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept

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  • Craig Deegan
  • Pamela Kent
  • Ching-Ju Lin

Abstract

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Suggested Citation

  • Craig Deegan & Pamela Kent & Ching-Ju Lin, 1994. "The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept," Australian Accounting Review, CPA Australia, vol. 4(7), pages 2-12, May.
    • Handle: RePEc:bla:ausact:v:4:y:1994:i:7:p:2-12
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1994.tb00146.x
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    Cited by:

    1. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    2. Alina Beattrice Vladu & Dumitru MatiÅŸ & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-9.
    3. Oriol Amat & John Blake & Ester Oliveras, 1999. "Spanish auditors and the 'true and fair view'," Economics Working Papers 409, Department of Economics and Business, Universitat Pompeu Fabra.

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