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European Accounting Review Volume 6, 1997 - Issue 4
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Original Articles

True and fair view: a European perspective

Justice Arden
Pages 675-679 | Published online: 07 Dec 2010

Citations (12)

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Read on this site (8)

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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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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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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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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David Alexander & Simon Archer. (2003) On economic reality, representational faithfulness and the ‘true and fair override’. Accounting and Business Research 33:1, pages 3-17.
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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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Articles from other publishers (4)

Radosław Witczak. (2022) The Comparison of Premises for Recognizing Tax Books as Kept not Compliant in the Tax Law and Accounting Law in Poland. Finanse i Prawo Finansowe, pages 121-141.
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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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J. A. Gonzalo-Angulo, A. M. Garvey & L. Parte. 2018. Modeling, Dynamics, Optimization and Bioeconomics III. Modeling, Dynamics, Optimization and Bioeconomics III 159 186 .
Gavin Hamilton & Ciarán Ó hÓgartaigh. (2009) The Third Policeman: ‘The true and fair view’, language and the habitus of accounting. Critical Perspectives on Accounting 20:8, pages 910-920.
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