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European Accounting Review Volume 2, 1993 - Issue 1
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Original Articles

A European true and fair view?

David Alexander University of Hull
Pages 59-80 | Published online: 28 Jul 2006

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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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Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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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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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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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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David Alexander & Monique Micallef. (2011) Accounting Regulation in Malta. Accounting in Europe 8:1, pages 1-21.
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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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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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David Alexander. (2006) Legal Certainty, European-ness and Realpolitik . Accounting in Europe 3:1, pages 65-80.
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Jens Wüstemann & Sonja Kierzek. (2005) Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences. Accounting in Europe 2:1, pages 69-106.
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Katarzyna Kosmala. (2005) True and Fair View or rzetelny i jasny obraz 1? A survey of polish practitioners. European Accounting Review 14:3, pages 579-602.
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Pat Sucher & Irena Jindrichovska. (2004) Implementing IFRS: A Case Study of the Czech Republic. Accounting in Europe 1:1, pages 109-141.
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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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Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
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Stephen A. Zeff, Willem Buijink & Kees Camfferman. (1999) 'True and fair' in the Netherlands: inzicht or getrouw beeld ?. European Accounting Review 8:3, pages 523-548.
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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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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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Peter Feige. (1997) How uniform is financial reporting in Germany? The example of foreign currency translation. European Accounting Review 6:1, pages 109-122.
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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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Willie Seal, Pat Sucher & Ivan Zelenka. (1995) The changing organization of Czech accounting. European Accounting Review 4:4, pages 659-681.
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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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Per Thorell & Geoffrey Whittington. (1994) The harmonization of accounting within the EU. European Accounting Review 3:2, pages 215-240.
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. (2023) Materiality in The Context of Sustainability. Advances in Earth and Environmental Science.
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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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