Advanced search
Publication Cover
European Accounting Review Volume 2, 1993 - Issue 1
Submit an article Journal homepage
116
Views
37
CrossRef citations to date
0
Altmetric
Original Articles

Truth and untruth about true and fair: a commentary on ‘A European true and fair view’ comment

K. Van Hulle EC Commission
&
K. U. Leuven
Pages 99-104 | Published online: 28 Jul 2006

Citations (37)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (17)

David Alexander & Monique Micallef. (2011) Accounting Regulation in Malta. Accounting in Europe 8:1, pages 1-21.
Read now
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.
Read now
David Alexander & Eva Eberhartinger. (2009) The True and Fair View in the European Union. European Accounting Review 18:3, pages 571-594.
Read now
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.
Read now
Jens Wüstemann & Sonja Kierzek. (2006) True and Fair View Revisited – A Reply to Alexander and Nobes. Accounting in Europe 3:1, pages 91-116.
Read now
Christopher W. Nobes. (2006) Revenue Recognition and EU Endorsement of IFRS. Accounting in Europe 3:1, pages 81-89.
Read now
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.
Read now
David Alexander & Hans R. Schwencke. (2003) Accounting change in Norway . European Accounting Review 12:3, pages 549-566.
Read now
Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
Read now
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.
Read now
David Alexander. (1999) A benchmark for the adequacy of published financial statements. Accounting and Business Research 29:3, pages 239-253.
Read now
David Alexander. (1997) Stability, pseudo-stability, information and pseudo-information. European Accounting Review 6:4, pages 755-766.
Read now
Karel Van Hulle. (1997) The true and fair view override in the European Accounting Directives. European Accounting Review 6:4, pages 711-720.
Read now
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.
Read now
David Alexander. (1996) Truer and fairer. Uninvited comments on invited comments. European Accounting Review 5:3, pages 483-493.
Read now
Derek Bailey. (1995) Accounting in transition in the transitional economy. European Accounting Review 4:4, pages 595-623.
Read now
John Forker & Margaret Greenwood. (1995) European harmonization and the true and fair view. European Accounting Review 4:1, pages 1-32.
Read now

Articles from other publishers (20)

Marcela Zárybnická Žárová. 2022. Regulation of Finance and Accounting. Regulation of Finance and Accounting 331 342 .
. 2021. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory 169 181 .
Pontus Troberg. 2013. Normative Pluralism and International Law. Normative Pluralism and International Law 301 322 .
Beverley Jackling, Bryan Howieson & Riccardo Natoli. (2012) Some Implications of IFRS Adoption for Accounting Education. Australian Accounting Review 22:4, pages 331-340.
Crossref
Aila Virtanen. (2009) Revealing financial accounting in Finland under five historical themes. Accounting History 14:4, pages 357-379.
Crossref
Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen 171 202 .
Sylwia Gornik-Tomaszewski. (2005) Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union. Research in Accounting Regulation 18, pages 69-103.
Crossref
Neil Garrod. (2000) Environmental contingencies and sustainable modes of corporate governance. Journal of Accounting and Public Policy 19:3, pages 237-261.
Crossref
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.
Crossref
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.
Crossref
Ashley Burrowes & John Nordström. (1999) An alternate approach in implementing the 4th Directive – a territorial claim to financial reporting and auditing in Sweden. Managerial Auditing Journal 14:6, pages 302-307.
Crossref
Bo-Göran Ekholm & Pontus Troberg. (1998) Quo vadis true and fair view?. Journal of International Accounting, Auditing and Taxation 7:1, pages 113-129.
Crossref
Axel RisseAxel Risse. 1996. International Accounting Standards für den deutschen Konzernabschluß. International Accounting Standards für den deutschen Konzernabschluß 281 286 .
Karel van Hulle & Leo van der Tas. 1995. Transnational Accounting. Transnational Accounting 921 1045 .
Ahmed Riahi-Belkaoui. (2018) Fairness in Business. SSRN Electronic Journal.
Crossref
Rachel F. Baskerville, Qingmei Xue & Huw Rhys. (2016) How Does the English of IFRS Challenge an International Student Cohort? Evidence from a Chinese Cohort. SSRN Electronic Journal.
Crossref
Devrimi Kaya, Robert J. Kirsch & Klaus Henselmann. (2015) The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002. SSRN Electronic Journal.
Crossref
Oriol Amat, John Blake & Ester Oliveras. (2000) Spanish Auditors and the 'True and Fair View'. SSRN Electronic Journal.
Crossref
Antonio Somoza. (2009) Some Considerations About Fair View: A Special Reference to the Project of Conceptual Framework LASB-FASB. SSRN Electronic Journal.
Crossref
Rachel F. Baskerville. (2011) 100 Questions (and Answers) About IFRS. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.