True and fair in the Czech Republic: a note on local perceptions

References

• Act on Accounting, No. 563/1991 adopted by the Federal Assembly of the Czech and Slovak Federal Republic
   Google Scholar
• Alexander , D. 1993 . A European true and fair view . European Accounting Review , 2 ( 1 ) : 59 – 80 .
   Google Scholar
• Alexander, D. (1994) ‘The True and Fair Concept: Towards an International Perspective’ University of Hull, Working Paper Series No.HUSM/DA/21.
   Google Scholar
• Bailey , D. 1988 . “ Accounting in Socialist Countries ” . London : Routledge .
   Google Scholar
• Chart on Accounts and Accounting Procedures for Businessmen, Federal Ministry of Finance Decree V/20 100/1992.
   Google Scholar
• Chastney , J. G. 1975 . The True and Fair View: History, Meaning and the Impact of the Fourth Directive , London : Institute of Chartered Accountants in England and Wales .
   Google Scholar
• Commercial Code No. 513/1991 adopted by the Federal Assembly of the Czech and Slovak Federal Republic.
   Google Scholar
• Flint , D. 1982 . A True and Fair View in Company Accounts , London : Gee & Co ICAS .
   Google Scholar
• Garcia-Benau , M. A. and Humphrey , C. 1992 . Beyond the expectations gap: learning from the experiences of Britain and France . The European Accounting Review , December : 303 – 331 .
   Google Scholar
• Hopwood , A. 1990 . Ambiguity, knowledge and tenitorial claims: some observations on the doctrine of substance over form: a review essay . British Accounting Review , 22 : 79 – 87 .
   Google Scholar
• Houghton , K. 1987 . True and fair view: an empirical study of connotative meaning . Accounting, Organisations and Society , 12 ( 2 ) : 143 – 152 .
   Web of Science ®Google Scholar
• Meyer , J. W. 1986 . “ Social environments and organisational accounting ” . In Accounting, Organisations and Society 345 – 356 .
   Google Scholar
• Nobes , C. W. 1993 . The true and fair view: impact on and of the Fourth Directive . Accounting and Business Research , 24 ( 93 ) : 35 – 48 .
   Google Scholar
• Nobes , C. W. and Parker , R. H. 1991 . True and fair: a survey of UK financial directors . Journal of Business Finance and Accounting , Spring : 359 – 373 .
   Google Scholar
• Ordelheide , D. 1993 . True and fair view: a European and a German perspective . European Accounting Review , 2 ( 1 ) : 81 – 98 .
   Google Scholar
• Parker , R. H. and Nobes , C. W. 1991 . ‘True and fair’: UK auditors' view . Accounting and Business Research , 21 ( 84 ) : 349 – 361 .
   Google Scholar
• Parker , R. H. 1989 . “ Importing and exporting accounting: the British experience ” . In International Pressures for Accounting Change , Edited by: Hopwood , A. G. London : Prentice Hall .
   Google Scholar
• Rutherford , B. A. 1985 . The true and fair view doctrine: a search for explication . Journal of Business Finance and Accounting , 12 ( 4 )
   Google Scholar
• Seal , W. , Sucher , P. and Zelenka , I. The rise of an accountancy profession in the Czech Republic . paper presented to the European Accounting Association Congress at Venice .
   Google Scholar
• Seal , W. , Sucher , P. and Zelenka , I. 1995 . The changing organisation of Czech accounting . European Accounting Review , 4 ( 4 ) : 659 – 681 .
   Google Scholar
• Sucher , P. and Zelenka , I. May 1995 . “ The development of auditing in the Czech Republic: a case of rational expectations? ” . May , Birmingham paper presented to European Accounting Association Congress
   Google Scholar
• Van Hulle , K. 1993 . Truth and untruth about true and fair . European Accounting Review , 2 ( 1 ) : 99 – 104 .
   Google Scholar
• Walton, P. (1991) ‘The true and fair view: a shifting concept’, ACCA Occasional Research Paper No. 7, Association of Certified Accountants.
   Google Scholar
• Walton , P. 1993 . The true and fair view in British accounting . European Accounting Review , 2 ( 1 ) : 49 – 57 .
   Google Scholar