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True and fair view: a UK auditor's perspective

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  • Graham Stacy

Abstract

The article reviews discussions which took place among audit regulators in the UK concerning the true and fair view in the context of an unpublished draft definition. It suggests that the term can be understood in relation to user needs for information and as such could apply to any accounting information of any kind. It notes that in practice the term has, over time, become associated exclusively with accounts prepared in compliance with financial reporting rules currently in force

Suggested Citation

  • Graham Stacy, 1997. "True and fair view: a UK auditor's perspective," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 705-709.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:705-709
    DOI: 10.1080/09638189700000011
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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. Muhammad Aiman Asyraf Hanafi & Norzarina Md Yatim & Abdullah Sallehhuddin Abdullah Salim, 2023. "Conceptual Framework on Antecedents of True and Fair View Reporting Surrounding Migration to Accrual-Based Accounting by Public Sector Entities: A Case of Federal Statutory Bodies (FSB) in Malaysia," Information Management and Business Review, AMH International, vol. 15(4), pages 12-26.

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