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Original Articles

The true and fair view override in the European Accounting Directives

Pages 711-720 | Published online: 07 Dec 2010

References

  • Commission of the European Communities (1990) The Accounting Harmonisation in the E.C.: Problems of Applying the 4th Directive on the Annual Accounts of Limited Companies, Luxembourg: Office for Official Publications of the E.C
  • Fédération des Experts-comptables de la CEE (1992) Analysis of European Account-ing and Disclosure Practices. London: Routledge
  • Flint , D. 1982 . A True and Fair View in Company Accounts , London : Gee/Institute of Chartered Accountants of Scotland .
  • Niessen , H. 1990 . “ Image fidele: Réflexions sur une notion de droit communautaire en matiere comptable ” . In Réflections sur la comptabilité: Hommage à Bertrand d'illiers , Edited by: Trésarrieu , J. Paris : Economica .
  • Ordelheide , D. 1993 . True and fair view: a European and a German perspective . The European Accounting Review , 2 : 81 – 90 .
  • Van Hulle , K. 1993 . Truth and untruth about true and fair . The European Accounting Review , 2 : 99 – 104 .
  • Van Hulle , K. and Van der Tas , L. 1995 . “ European Union: individual accounts ” . In Transnational Accounting , Edited by: Ordelheide , D. London : Macmillan .
  • Zeff , S. 1993 . International accounting principles and auditing standards . The European Accounting Review , 2 : 403 – 410 .

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