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

True and fair view

A European and a German perspective

Dieter Ordelheide Johann Wolfgang Goethe-Universität
Pages 81-90 | Published online: 28 Jul 2006

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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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Horacio Molina Sánchez & Jorge Tua Pereda. (2010) Reglas versus Principios contables, ¿son modelos incompatibles?. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 39:146, pages 259-287.
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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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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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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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Hans-Ulrich Küpper & Richard Mattessich. (2005) Twentieth century accounting research in the German language area. Accounting, Business & Financial History 15:3, pages 345-410.
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Brigitte Eierle. (2005) Differential reporting in Germany – A historical analysis. Accounting, Business & Financial History 15:3, pages 279-315.
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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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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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Peter Walton. (1997) The true and fair view and the drafting of the Fourth Directive. European Accounting Review 6:4, pages 721-730.
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Karel Van Hulle. (1997) The true and fair view override in the European Accounting Directives. European Accounting Review 6:4, pages 711-720.
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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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David Alexander. (1996) Truer and fairer. Uninvited comments on invited comments. European Accounting Review 5:3, pages 483-493.
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Walther Busse von Colbe. (1996) Accounting and the business economics tradition in Germany. European Accounting Review 5:3, pages 413-434.
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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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Holger R. Vieten. (1995) Auditing in Britain and Germany compared: professions, knowledge and the state. European Accounting Review 4:3, pages 485-514.
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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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Christopher Nobes. (1993) The True and Fair View Requirement: Impact on and of the Fourth Directive. Accounting and Business Research 24:93, pages 35-48.
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Peter Walton. (1993) Company law and accounting in nineteenth-century Europe. European Accounting Review 2:2, pages 286-291.
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Alena Golyagina. (2021) Importing a management accounting concept into the Russian language: a case of resistance from Russian academics. Journal of Accounting in Emerging Economies 11:3, pages 449-476.
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Beyza Gürel & F. N. Can Şımga Muğan. (2019) UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi, pages 223-234.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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Lisa Evans. (2018) Language, translation and accounting: towards a critical research agenda. Accounting, Auditing & Accountability Journal 31:7, pages 1844-1873.
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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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Jaana Kettunen. (2017) Interlingual translation of the International Financial Reporting Standards as institutional work. Accounting, Organizations and Society 56, pages 38-54.
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Rolf Uwe Fülbier & Malte Klein. (2015) Balancing past and present: The impact of accounting internationalisation on German accounting regulations. Accounting History 20:3, pages 342-374.
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Lisa Evans, Rachel Baskerville & Katariina Nara. (2015) Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. Abacus 51:1, pages 1-36.
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Cătălin Nicolae Albu, Nadia Albu & David Alexander. 2013. Accounting in Central and Eastern Europe. Accounting in Central and Eastern Europe 61 90 .
Jens Wüstemann & Sonja Wüstemann. 2010. Besteuerung, Rechnungslegung und Prüfung der Unternehmen. Besteuerung, Rechnungslegung und Prüfung der Unternehmen 751 780 .
Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen 171 202 .
Lisa Evans & Kersten Honold. (2007) The division of expert labour in the European audit market: The case of Germany. Critical Perspectives on Accounting 18:1, pages 61-88.
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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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Lisa Evans. (2004) Language, translation and the problem of international accounting communication. Accounting, Auditing & Accountability Journal 17:2, pages 210-248.
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Thomas Berndt. (2016) Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 53:4, pages 366-390.
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Neil Garrod. (2000) Environmental contingencies and sustainable modes of corporate governance. Journal of Accounting and Public Policy 19:3, pages 237-261.
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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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C.Richard Baker & Philip Wallage. (2000) The Future of Financial Reporting in Europe: Its Role in Corporate Governance. The International Journal of Accounting 35:2, pages 173-187.
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Alan Kilgore, Sharron Leahy & Graeme Mitchell. (1999) The True and Fair View Concept: Evidence from Australia. Asian Review of Accounting 7:1, pages 96-111.
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Axel RisseAxel Risse. 1996. International Accounting Standards für den deutschen Konzernabschluß. International Accounting Standards für den deutschen Konzernabschluß 281 286 .
Christian Nowotny & Martin Wagner. 1995. Transnational Accounting. Transnational Accounting 315 378 .
T. E. Cooke & R. S. Olusegun Wallace. 1995. Transnational Accounting. Transnational Accounting 2627 2800 .
Dieter Ordelheide. 1995. Transnational Accounting. Transnational Accounting 1547 1658 .
Karel van Hulle & Leo van der Tas. 1995. Transnational Accounting. Transnational Accounting 921 1045 .
Jochen Zimmermann & Philipp B. Volmer. (2006) EU Federalism and the Governance of Financial Reporting: Cost and Benefits of Centralized Standard Setting. SSRN Electronic Journal.
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Ahmed Riahi-Belkaoui. (2018) Fairness in Business. SSRN Electronic Journal.
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Rachel F. Baskerville & Lisa Evans. (2012) Situating IFRS Translation in the EU within Speed Wobbles of Convergence. SSRN Electronic Journal.
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Rachel F. Baskerville & Lisa Evans. (2011) Situating IFRS Translation in the EU within Speed Wobbles of Convergence. SSRN Electronic Journal.
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Rachel F. Baskerville. (2011) Inaugural Lecture: '109 Voices: Translation Issues for Accounting Standards in the EU', Victoria University of Wellington, New Zealand. SSRN Electronic Journal.
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