IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v6y1997i4p675-679.html
   My bibliography  Save this article

True and fair view: a European perspective

Author

Listed:
  • Justice Arden

Abstract

The article considers the true and fair view from the viewpoint of the British courts of law. It is noted that while it is an obligation for all preparers to observe, its interpretation is a matter for the courts. It is a dynamic concept and the courts in the UK will interpret it contemporaneously in regard to the facts of the individual case, although accounting opinion would probably play an important role. Its function is to provide an opportunity for the court to adjudicate when there are problems which the rules do not solve. The ultimate legal authority is the European Court of Justice, but this does not mean that there must be a uniform EU interpretation of the true and fair view.

Suggested Citation

  • Justice Arden, 1997. "True and fair view: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 675-679.
  • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:675-679
    DOI: 10.1080/09638189700000008
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189700000008
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09638189700000008?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. Hamilton, Gavin & Ó hÓgartaigh, Ciarán, 2009. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 910-920.
    2. 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.
    3. 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.
    4. 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.
    5. David Alexander & Simon Archer, 2003. "On economic reality, representational faithfulness and the ‘true and fair override’," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 3-17.

    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:6:y:1997:i:4:p:675-679. 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.