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Original Articles

Requirement for a true and fair view — a UK standard-setter's perspective

Pages 693-704 | Published online: 07 Dec 2010

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Read on this site (4)

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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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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Articles from other publishers (8)

Marcela Zárybnická Žárová. 2022. Regulation of Finance and Accounting. Regulation of Finance and Accounting 331 342 .
Horace Ho. (2016) A Case Study of True and Fair View Override in Financial Reporting. Nang Yan Business Journal 5:1, pages 13-19.
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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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Gilad Livne & Maureen McNichols. (2009) An Empirical Investigation of the True and Fair Override in the United Kingdom. Journal of Business Finance & Accounting 36:1-2, pages 1-30.
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John Flower & Gabi EbbersJohn Flower & Gabi Ebbers. 2002. Global Financial Reporting. Global Financial Reporting 89 112 .
Gilad Livne & Maureen F. McNichols. (2003) An Empirical Investigation of the True and Fair Override. SSRN Electronic Journal.
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Ricardo Lopes Cardoso & Andre C. B. Aquino. (2009) Vagueness on the Left Side of Balance Sheet Classification. SSRN Electronic Journal.
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