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European Accounting Review Volume 18, 2009 - Issue 3
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Original Articles

The True and Fair View in the European Union

David Alexander Birmingham Business School, University of Birmingham, Birmingham, UK
&
Eva Eberhartinger Department of Finance and Accounting, Wirtschaftsuniversität Wien, Vienna, AustriaCorrespondence[email protected]
Pages 571-594 | Published online: 04 Aug 2009

Citations (19)

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Read on this site (4)

Laura Parte, Anne Marie Garvey, Bridget McNally & José Antonio Gonzalo-Angulo. (2023) True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: unifying three frameworks?. Economic Research-Ekonomska Istraživanja 36:2.
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Ann Jorissen, Nadine Lybaert, Raf Orens & Leo Van Der Tas. (2012) Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis. European Accounting Review 21:4, pages 693-729.
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Raf Orens, Ann Jorissen, Nadine Lybaert & Leo Van Der Tas. (2011) Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. Accounting in Europe 8:2, pages 211-234.
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David Alexander & Eva Eberhartinger. (2010) The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. Accounting in Europe 7:1, pages 37-62.
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Articles from other publishers (15)

Marcela Zárybnická Žárová. 2022. Regulation of Finance and Accounting. Regulation of Finance and Accounting 331 342 .
Katica Tomic. 2022. The Governance of Insurance Undertakings. The Governance of Insurance Undertakings 245 262 .
Anne Marie Garvey, Laura Parte, Bridget McNally & José Antonio Gonzalo-Angulo. (2021) True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting. Sustainability 13:4, pages 1928.
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Elena Dombrovskaya. 2021. Comprehensible Science. Comprehensible Science 101 110 .
Monica Billio, Stefano Coronella, Chiara Mio & Ugo SosteroSilvia Panfilo & Chiara Saccon. 2018. Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari. Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari.
J. A. Gonzalo-Angulo, A. M. Garvey & L. Parte. 2018. Modeling, Dynamics, Optimization and Bioeconomics III. Modeling, Dynamics, Optimization and Bioeconomics III 159 186 .
Christoph Pelger & Markus Grottke. (2017) Research diversity in accounting doctoral education: survey results from the German-speaking countries. Business Research 10:2, pages 307-336.
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Mario Henry Meuthen. (2017) Quo vadis European true and fair view? The integration of Continental European and Anglo-Saxon stakeholder protection interests. Corporate Ownership and Control 14:4, pages 276-283.
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Viorel TURCANU & Irina GOLOCIALOVA. (2016) Accounting truth and its assurance in entities from the Republic of Moldova. Audit Financiar 14:139, pages 769.
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Viorel TURCANU & Irina GOLOCIALOVA. (2016) Accounting truth and its assurance in entities from the Republic of Moldova. Audit Financiar 14:139, pages 769.
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Frederick Lindahl & Hannu Schadéwitz. (2013) Are Legal Families Related to Financial Reporting Quality?. Abacus 49:2, pages 242-267.
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Andreas Hellmann, Hector Perera & Chris Patel. (2013) Continental European accounting model and accounting modernization in Germany. Advances in Accounting 29:1, pages 124-133.
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Noriaki Okamoto. (2011) Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards. Critical Perspectives on Accounting 22:2, pages 236-242.
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Marie Zelenková. (2010) The True and Fair View in the European Union. Český finanční a účetní časopis 2010:3, pages 101-110.
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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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