The importance of being fair: An analysis of IFRS regulation and practice – a Comment

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• The author is Professor of Accounting at Royal Holloway, University of London. He is grateful for comments on an earlier draft from David Alexander (University of Birmingham), Jane Davison (Royal Holloway), Lisa Evans (University of Stirling), R.H. Parker (University of Exeter), Christian Stadler (Royal Holloway), Stephen Zeff (Rice University), and to the editor and two referees of this journal. He thanks the following for technical advice on use of the fair presentation override: Peter Holgate (PricewaterhouseCoopers), Robert Overend (Ernst & Young) and Andy Simmonds (Deloitte). He is also grateful for support for research from PricewaterhouseCoopers. Correspondence should be addressed to: Professor Christopher Nobes, Professor of Accounting, Royal Holloway, University of London, Egham, Surrey, TW20 0EX. E‐mail: [email protected].
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