True and fair view
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Abstract
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DOI: 10.1080/09638189300000005
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References listed on IDEAS
- Leo van der Tas, 1992. "Harmonization of financial reporting — with a special focus on the European Community," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 469-473.
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Cited by:
- Peter Walton, 1997. "The true and fair view and the drafting of the Fourth Directive," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 721-730.
- Peter Feige, 1997. "How 'uniform' is financial reporting in Germany? - The example of foreign currency translation," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 109-122, May.
- Karel Van Hulle, 1997. "The true and fair view override in the European Accounting Directives," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 711-720.
- Thomas Berndt, 2001. "Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie," Schmalenbach Journal of Business Research, Springer, vol. 53(4), pages 366-390, June.
- Aline Honore, 2000. "Image Fidele Et Provisions Pour Risques Et Charges," Post-Print halshs-00587466, HAL.
- Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
- Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
- 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.
- Lisa Evans, 2003. "The true and fair view and the ‘fair presentation’ override of IAS 1," Accounting and Business Research, Taylor & Francis Journals, vol. 33(4), pages 311-325.
- David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.
- 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.
- Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
- Vladu Alina Beattrice & Matis Dumitru, 2012. "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 972-977, July.
- Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.
- Stephen Zeff & Willem Buijink & Kees Camfferman, 1999. "'True and fair' in the Netherlands: inzicht or getrouw beeld ?," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 523-548.
- Baker, C. Richard & Wallage, Philip, 2000. "The Future of Financial Reporting in Europe: Its Role in Corporate Governance," The International Journal of Accounting, Elsevier, vol. 35(2), pages 173-187, July.
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