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Original Articles

True and fair in the Czech Republic: a note on local perceptions

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Pages 545-557 | Published online: 28 Jul 2006

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Read on this site (7)

Katalin Borbély & Lisa Evans. (2006) A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. Accounting in Europe 3:1, pages 135-168.
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Irena Jindrichovska & Stuart Mcleay. (2005) Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic. European Accounting Review 14:3, pages 635-655.
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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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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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Peter Daniel, Zuzana Suranova & Ignace De Beelde. (2001) The development of accounting in Slovakia. European Accounting Review 10:2, pages 343-359.
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Pat Sucher & Ivan Zelenka$suffix/text()$suffix/text(). (1998) The development of the role of the audit in the Czech Republic. European Accounting Review 7:4, pages 723-751.
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Articles from other publishers (9)

Marcela Zárybnická Žárová. 2022. Regulation of Finance and Accounting. Regulation of Finance and Accounting 331 342 .
Cătălin Nicolae Albu, Nadia Albu & David Alexander. (2014) When global accounting standards meet the local context—Insights from an emerging economy. Critical Perspectives on Accounting 25:6, pages 489-510.
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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 .
Jayalakshmy Ramachandran & Ramaiyer Subramaniam. (2012) A qualitative study on the auditors’ ‘true and fair view’ reporting. Corporate Board role duties and composition 8:3, pages 22-38.
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Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen 171 202 .
Robert K. Larson & Donna L. Street. (2004) Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey. Journal of International Accounting, Auditing and Taxation 13:2, pages 89-119.
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John Craner, Danuta Krzywda, Jiri Novotny & Marek Schroeder. (2000) The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context. The International Journal of Accounting 35:3, pages 355-397.
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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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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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