Advanced search
Publication Cover
European Accounting Review Volume 6, 1997 - Issue 4
Submit an article Journal homepage
219
Views
16
CrossRef citations to date
0
Altmetric
Original Articles

The true and fair view and the drafting of the Fourth Directive

Peter Walton University of Geneva, Switzerland
Pages 721-730 | Published online: 07 Dec 2010

Citations (16)

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 (6)

Carien Van Mourik & Peter Walton. (2018) The European IFRS Endorsement Process – in Search of a Single Voice. Accounting in Europe 15:1, pages 1-32.
Read now
David Alexander & Monique Micallef. (2011) Accounting Regulation in Malta. Accounting in Europe 8:1, pages 1-21.
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
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
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

Articles from other publishers (10)

Gabriele D’Alauro. 2019. Eurasian Business Perspectives. Eurasian Business Perspectives 107 138 .
Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
Crossref
Vivien Beattie, Stella Fearnley & Tony Hines. (2015) Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model. International Journal of Auditing 19:1, pages 15-36.
Crossref
Cătălin Nicolae Albu, Nadia Albu & David Alexander. 2013. Accounting in Central and Eastern Europe. Accounting in Central and Eastern Europe 61 90 .
Sebastian Hoffmann & Dominic Detzen. (2013) The regulation of asset valuation in Germany. Accounting History 18:3, pages 367-389.
Crossref
Julia Koralun-BereźnickaJulia Koralun-Bereźnicka. 2013. Corporate Performance. Corporate Performance 1 22 .
Marie Zelenková. (2010) The True and Fair View in the European Union. Český finanční a účetní časopis 2010:3, pages 101-110.
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 .
Alberto Quagli, Paola Ramassa & Gabriele D'Alauro. (2014) The Userss Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process. 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.