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Articles

Is true and fair of over-riding importance?: a comment on Alexander's benchmark

Pages 307-312 | Accepted 01 Apr 2000, Published online: 27 Feb 2012

References

  • Alexander , D. 1999 . A benchmark for the adequacy of published financial statements . Accounting and Business Research , 29 ( 3 ) : 239 – 253 .
  • FASB . 1999 . The IASC-US Comparison Project , Financial Accounting Standards Board .
  • FEE . 1999 . Comparison of the EC Accounting Directives and IASs , FEE .
  • Griffiths , I. 1986 . Creative Accounting: How to Make Your Profits What You Want Them to be , Sidgwick and Jackson .
  • Hopwood , A. 1990 . Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: a review essay . British Accounting Review , March : 79 – 87 .
  • McGregor , W. J. 1992 . True and fair—an accounting anachronism . Australian Accountant , February : 68 – 71 .
  • Nobes , C. W. 1993 . The true and fair view requirement: impact on and of the fourth directive . Accountant and Business Research , Winter : 35 – 48 .
  • Shah , A. 1996 . Creative compliance in financial reporting . Accounting Organizations and Society , 21 ( 1 ) : 23 – 39 .
  • Tweedie , D. and Whittington , G. 1990 . Financial reporting: current problems and their implications for systematic reform . Accounting and Business Research , Winter : 87 – 102 .
  • Van Hulle , K. 1997 . The true and fair over-ride in European Accounting directives . European Accounting Review , 6 ( 4 ) : 711 – 720 .

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