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Accounting and Business Research Volume 24, 1993 - Issue 93
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Original Articles

The True and Fair View Requirement: Impact on and of the Fourth Directive

Christopher Nobes University of Reading
Pages 35-48 | Published online: 28 Feb 2012

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Stephen A. Zeff. (2022) The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report. Accounting and Business Research 52:1, pages 94-113.
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Christopher Nobes. (2020) A half-century of Accounting and Business Research: the impact on the study of international financial reporting. Accounting and Business Research 50:7, pages 693-701.
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Matthew Egan & William Yanxi Xu. (2020) The true and fair view: exploring how managers, directors and auditors engage in practice. Accounting Forum 44:4, pages 398-420.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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Gero Holthoff, Florian Hoos & Barbara E. Weissenberger. (2015) Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. Accounting in Europe 12:1, pages 107-125.
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Rong-Ruey Duh, Hsiao-Lun Lin & Chee W. Chow. (2014) Connotative meaning and the challenges of international financial reporting/auditing standards convergence: the case of Taiwan’s Statement of Auditing Standards Number 33. Asia-Pacific Journal of Accounting & Economics 21:4, pages 368-388.
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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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Jörgen Dahlgren & Sven-Arne Nilsson. (2012) Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. Accounting in Europe 9:1, pages 39-59.
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David Alexander & Monique Micallef. (2011) Accounting Regulation in Malta. Accounting in Europe 8:1, pages 1-21.
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Christopher Nobes. (2009) The importance of being fair: An analysis of IFRS regulation and practice – a Comment. Accounting and Business Research 39:4, pages 415-427.
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Katalin Borbély & Lisa Evans. (2006) A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. Accounting in Europe 3:1, pages 135-168.
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Jens Wüstemann & Sonja Kierzek. (2006) True and Fair View Revisited – A Reply to Alexander and Nobes. Accounting in Europe 3:1, pages 91-116.
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Christopher W. Nobes. (2006) Revenue Recognition and EU Endorsement of IFRS. Accounting in Europe 3:1, pages 81-89.
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Lisa Evans. (2003) The true and fair view and the ‘fair presentation’ override of IAS 1. Accounting and Business Research 33:4, pages 311-325.
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David Alexander & Hans R. Schwencke. (2003) Accounting change in Norway . European Accounting Review 12:3, pages 549-566.
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Katarzyna Kosmala-MacLullich. (2003) The true and fair view construct in the context of the Polish transition economy: some local insights . European Accounting Review 12:3, pages 465-487.
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Ann Vanstraelen. (2002) Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium. Accounting and Business Research 32:3, pages 171-186.
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R.H. Parker. (2001) European languages of account. European Accounting Review 10:1, pages 133-147.
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Sally Aisbitt & Christopher Nobes. (2001) The true and fair view requirement in recent national implementations. Accounting and Business Research 31:2, pages 83-90.
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Christopher Nobes. (2000) Is true and fair of over-riding importance?: a comment on Alexander's benchmark. Accounting and Business Research 30:4, pages 307-312.
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David Alexander. (1999) A benchmark for the adequacy of published financial statements. Accounting and Business Research 29:3, pages 239-253.
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Bernard Colasse. (1997) The French notion of the image fidèle: the power of words. European Accounting Review 6:4, pages 681-691.
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Chan Kee Low & Hian Chye Koh. (1997) Concepts Associated with the ‘True and Fair View’: Evidence from Singapore. Accounting and Business Research 27:3, pages 195-202.
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Philip D. Bougen David. (1997) Debating Spanish audit legislation: the audit law of 1988. European Accounting Review 6:1, pages 1-17.
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Hian Chye Koh & Chan Kee Low. (1996) Perceptions of the True and Fair View: A Multidimensional Scaling Analysis. Asia-Pacific Journal of Accounting 3:1, pages 155-181.
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Pat Sucher, Willie Seal & Ivan Zelenka. (1996) True and fair in the Czech Republic: a note on local perceptions. European Accounting Review 5:3, pages 545-557.
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David Alexander. (1996) Truer and fairer. Uninvited comments on invited comments. European Accounting Review 5:3, pages 483-493.
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Lisa Evans & Christopher Nobes. (1996) Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law. European Accounting Review 5:2, pages 361-373.
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John Forker & Margaret Greenwood. (1995) European harmonization and the true and fair view. European Accounting Review 4:1, pages 1-32.
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Graham Diggle & Christopher Nobes. (1994) European Rule-making in Accounting: The Seventh Directive as a Case Study. Accounting and Business Research 24:96, pages 319-333.
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Per Thorell & Geoffrey Whittington. (1994) The harmonization of accounting within the EU. European Accounting Review 3:2, pages 215-240.
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Stefano Zambon & Chiara Saccon. (1993) Accounting change in Italy. European Accounting Review 2:2, pages 245-284.
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Alan S Dunk & Alan Kilgore. (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 35:2, pages 213-226.
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P.D. Bougen. (1997) Spain, July 1988: Some observations on becoming professional. Accounting, Organizations and Society 22:8, pages 757-777.
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Axel RisseAxel Risse. 1996. International Accounting Standards für den deutschen Konzernabschluß. International Accounting Standards für den deutschen Konzernabschluß 281 286 .
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