Citations (16)
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Read on this site (6)
David Alexander & Eva Eberhartinger. (2009) The True and Fair View in the European Union. European Accounting Review 18:3, pages 571-594.
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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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David Alexander. (2006) Legal Certainty, European-ness and Realpolitik
. Accounting in Europe 3:1, pages 65-80.
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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 & Simon Archer. (2003) On economic reality, representational faithfulness and the ‘true and fair override’. Accounting and Business Research 33:1, pages 3-17.
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David Alexander. (2001) The over-riding importance of internationalism: a reply to Nobes. Accounting and Business Research 31:2, pages 145-149.
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Articles from other publishers (10)
Marzena Strojek-Filus & Aleksandra Sulik-Górecka. (2022)
Assesment of the Quality of Reporting Information on CO
2
Emission Rights on the Example of Energy Sector Groups Listed on the Warsaw Stock Exchange
. Management Systems in Production Engineering 30:2, pages 116-129.
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DAVID ALEXANDER. (2010)
Material Misstatement of What? A Comment on Smieliauskas
et al
., ‘A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement” ’
. Abacus 46:4, pages 447-454.
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John Francis McKernan & Katarzyna Kosmala. (2007) Doing the truth: religion – deconstruction – justice, and accounting. Accounting, Auditing & Accountability Journal 20:5, pages 729-764.
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Ngaire Kirk. (2006) Perceptions of the true and fair view concept: an empirical investigation. Abacus 42:2, pages 205-235.
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David Alexander & Eva Jermakowicz. (2006) A true and fair view of the principles/rules debate. Abacus 42:2, pages 132-164.
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Graeme Dean & Frank Clarke. (2005) 'True and Fair' and 'Fair Value'-Accounting and Legal Will-o'-the-Wisps. Abacus 41:2, pages i-viii.
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Christopher Nobes. (2003) On the myth of “Anglo-Saxon” financial accounting: a comment. The International Journal of Accounting 38:1, pages 95-104.
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Catalin Nicolae Albu, Nadia Albu & David J. A. Alexander. (2009) The True and Fair View Concept in Romania: A Case Study of Concept Transferabiility. SSRN Electronic Journal.
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Antonio Somoza. (2009) Some Considerations About Fair View: A Special Reference to the Project of Conceptual Framework LASB-FASB. SSRN Electronic Journal.
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Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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