IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v5y1996i3p483-493.html
   My bibliography  Save this article

Truer and fairer. Uninvited comments on invited comments

Author

Listed:
  • David Alexander

Abstract

European Accounting Review Volume 2, Number 1, carried a special section on the true and fair view concept (TFV). This contained a number of invited comments on a paper by the present author. This new paper picks up the discussion from that point and comments on the comment papers, especially on the more critical points therein. This paper, while seeking to rebut a number of detailed points from commentators, argues as its central positive thesis that an overriding concept such as TFV is logically necessary if accounting in Europe is to fulfil a rational rather than an arational function. Finally a brief comment is made on the apparently fundamental disagreement arising between two cultures within Europe.

Suggested Citation

  • David Alexander, 1996. "Truer and fairer. Uninvited comments on invited comments," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 483-493.
  • Handle: RePEc:taf:euract:v:5:y:1996:i:3:p:483-493
    DOI: 10.1080/09638189600000030
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189600000030
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09638189600000030?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. David Alexander, 1997. "Stability, pseudo-stability, information and pseudo-information," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 755-766.
    4. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    5. Katarzyna Kosmala MacLullich, 2001. "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers 0102, Centre for Economic Reform and Transformation, Heriot Watt University.
    6. 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.
    7. 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.
    8. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:5:y:1996:i:3:p:483-493. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.