Relevant bibliographies by topics / A true and fair view of accountancy

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'A true and fair view of accountancy'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "A true and fair view of accountancy"

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Žager, Lajoš. "Accounting statements and operational controllership." Tourism and hospitality management 2, no. 1 (July 15, 1996): 135–39. http://dx.doi.org/10.20867/thm.2.1.13.

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Accountancy information is the output of accounting system, presented in the form of different statements. Auditing examines true and fair view of financial statements. Financial statements analysis contains a series of various procedures by which financial statements data are processed into accounting information relevant to management. It is financial ratios which communicate the information. Operational controllership requires connecting accounting and non-accounting information. Controllership provides quality and comprehensive information for business decision making proces through integrating accounting and non-accounting information systems and through adjusting these systems to requirements of information users.
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O'Brien, C. D. "Profit, capital and value in a proprietary life assurance company. A discussion paper." Journal of the Institute of Actuaries 121, no. 2 (1994): 285–361. http://dx.doi.org/10.1017/s0020268100020205.

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AbstractThe paper first considers concepts of profit in economics, accountancy and the law relating to financial reporting. It then considers the nature of life assurance business and suggests the accounting standards appropriate to life assurance companies which would ordinarily result in accounts showing a ‘true and fair view’. An analysis of the E. C. Insurance Accounts Directive shows that there may be circumstances where its provisions conflict with such standards.The paper considers each of the statutory solvency method, embedded value reporting and the accruals method, and the author finds all of them to be inconsistent with accounting standards and the requirements of the Directive.The author puts forward the ‘Earned Profits’ method, which applies accountancy principles in determining assets and liabilities and takes credit for outstanding revenue matching acquisition costs. This approach is then used in analysing the value of a life assurance company and measuring the rate of return on capital.
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Salihin, Abang, A. H. Fatima, and Abdulrahman Anam Ousama. "An Islamic perspective on the true and fair view override principle." Journal of Islamic Accounting and Business Research 5, no. 2 (September 2, 2014): 142–57. http://dx.doi.org/10.1108/jiabr-12-2011-0005.

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Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. Design/methodology/approach – A qualitative research method was used based on documentary and textual analysis of the Shari’ah fundamentals (Islamic legal sources) and relevant accounting standards and regulations. Findings – The paper found that the TFVO is relevant and applicable in Islamic accounting and auditing and not contradictory to the rules of the Shari’ah. Therefore, the concept is acceptable for use in Islamic accounting. Moreover, based on the several roles played by the TFVO, in the Islamic context, the practicality of this concept in Islamic accounting provides further justification for its continued usage. Practical implications – The findings of the paper provide a basis to support the inclusion of the TFVO in Islamic accounting standards, as well as possible usage by Islamic financial institutions (IFIs). Thus, regulators of IFIs and Islamic accounting standards setting bodies can consider it in their challenging task of standardizing accounting practices due to the different interpretations of transactions from the various Madhahib and multiple accounting concepts and practices. In addition, the discussion in the paper reminds accountants and auditors of IFIs and Islamic organizations that providing a true and fair view (TFV) is paramount; thus an override of inapplicable accounting standards and regulation is allowed, but not Shari’ah. Thus, TFVO can assist accountants to record transactions that reflect the economic reality of the IFIs, especially prior to accounting regulations keeping pace with the rapid business environment. Originality/value – The paper has highlighted a very important issue relating to the TFV, specifically the TFVO, from the Islamic perspective. The paper is considered as the first paper that contextually analyses this issue based on Islamic legal sources using a qualitative approach. In addition, the paper has contributed to the literature in Islamic accounting and auditing.
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Устинова and Yana Ustinova. "Accountant professional judgment as an instrument of accounting decision selection." Auditor 1, no. 1 (February 25, 2015): 61–70. http://dx.doi.org/10.12737/12791.

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This article bases necessity and expediency of use the accountant professional judgment as an instrument of reduction entropy of accounting system and decision of accounting problems in the framework of “true and fair view” concept. By this marks the base types of uncertainties, which demand making professional judgment, determines the information sources and stages of its forming, means the difficulties of its practice use.
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Androniceanu, Armenia, and Lenka Strakova. "Creative accounting in a global business environment." SHS Web of Conferences 92 (2021): 02003. http://dx.doi.org/10.1051/shsconf/20219202003.

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Research background: The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company. A global business environment that provides scope for selecting existing accounting practices, different techniques, or different methods used in reporting may appear to be beneficial to the business and its accounting. Breach of the accounting principle of a true and fair view of the accounts through the intentional implementation of accounting errors or accounting fraud committed by responsible employees increases information asymmetry between creators and users of accounting information. Purpose of the article: The paper aims to point out the use of creative accounting in companies existing in the global business environment using a graphical representation of accounting cases using creative accounting techniques, namely Window dressing techniques, and Off-balance sheet techniques. Methods: In the paper is used the method of description and the comparison method based on which we compare entity that prepares the accountant statements in two variants A and B by using window dressing techniques and off-balance sheet techniques. The achieved results are presented in this paper using a graphical representation. Findings & Value added: Through the use of creative accounting techniques such as Window dressing techniques and Off-balance sheet techniques, our goal is to point out the possible manipulation of the company’s financial statements by performing accounting cases in terms of maximization variant (A) and minimization variant (B).
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Burykin, Yuriy, Guzaliya Klichova, and Harry Bremmers. "The development of integrated accounting in small and medium-sized companies in the agri- and foodsector f the Russian federation." Applied Studies in Agribusiness and Commerce 6, no. 1-2 (June 30, 2012): 131–35. http://dx.doi.org/10.19041/apstract/2012/1-2/18.

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This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in Russia. The paper presents the factors which influence the accounting system and the quality of the information it provides. The information and reports that are prepared according to international standards are not comparable with reports prepared by Russian standards. They do not facilitate external users in gathering relevant information on the current financial position. The present usage of different systems for procuring information to satisfy the needs of multiple stakeholder groups takes time, distorts information, and often does not provide a true and fair view on business performance. One way to overcome this is the use of an integrated accounting system which allows, within the limits of Russian legislation, to provide a broad information base for external reporting. International standards could be used like IAS41 or those applied in the Farm Accountancy Data Network (FADN). The derived data could be used for attraction of investments, presentation of information to all interested users, comparison of results of activities in similar companies, and as a benchmark for the activities of companies in various regions and/or segments. They could be used to compare Russian companies with similar ones in the European Union. This paper describes the benefits and pitfalls which companies potentially experience from implementing an integrated accounting information system for company management and financial reporting purposes in the Russian Federation.
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Jamil, Nurul Nazlia, Nathasa Mazna Ramli, Ainulashikin Marzuki, and Nurul Nadiah Ahmad. "Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs)." International Journal of Financial Research 12, no. 3 (January 21, 2021): 149. http://dx.doi.org/10.5430/ijfr.v12n3p149.

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The study objectively reports the findings on a questionnaire survey when examining the factors affecting Malaysian Private Entity Reporting Standard (MPERS) compliance in Malaysia by small and medium enterprises (SMEs). The study is based on a professional accountant questionnaire survey involving a sample of 176 respondents who are currently involved in the implementation of MPERS. The result reveals that the main factors affecting the SMEs' compliance with MPERS were the legal limitations and requirements. The study also finds that the perception, size of entities, management and accounting skills of the external user, and consideration of costs and benefits, have little impact on MPERS compliance. Furthermore, the study contributes to the literature of the financial reporting standard for SMEs by providing empirical from Malaysia's local context that uses MPERS and how the theses affect reporting practices. To adopt the 'true and fair view' financial reporting standard when explaining the firm's financial performance and financial position, this study should be the interest of regulatory authority, standard setters, and owners of SMEs themselves.
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Akpanuko, Essien Ekerette, and Ntiedo John Umoren. "The influence of creative accounting on the credibility of accounting reports." Journal of Financial Reporting and Accounting 16, no. 2 (June 11, 2018): 292–310. http://dx.doi.org/10.1108/jfra-08-2016-0064.

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Purpose The extent to which accounting reports and disclosures provide shareholders and other interested parties with reliable information to permit informed investment decisions and true valuation of firms, has remained in doubts. The presumed bane for the failure of these reports to live up to expectation has been creative accounting. Most studies view this practice as unethical and should be stopped; others admit that although it contributes to enterprise failures, loss of investments and economic crisis, it as a necessary and legitimate practice. This paper aims to evaluate the extent to which this creativity has contributed to the failures of enterprises, identifies motivations for this practices and the challenges to true and fair reporting and transparent disclosures. Design/methodology/approach The study adopts the survey method. Questionnaire were administered to 80 accountants in banks and other enterprises with parents companies outside Nigeria and secondary data collected on failed enterprises in the world. The data collected were descriptively analysed. Findings The findings were different from findings of previous studies. It was discovered that accounting creativity is euphemism and contributes 90% to the unfair reporting of firms operations. The creativity in those practices is motivated by greed and intended to deceive the public, potential investors and shareholders and increases the rate of enterprise failures at a decreasing rate. However, the study revealed that the many regulations without adequate checks, punishments and rewards complement creative accounting in providing the foundation for make-believe, cosmetic and unfair reporting. Research limitations/implications The use of questionnaire and the subjective nature of the responses are the limitations of this study. Practical implications Improved reporting and valuation of firms are the practical implications. Social implications Reduction in failures may result in loss of employment and other social implications. Originality/value The research is original and born out of the desire to improve accounting reports and shareholders value.
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Almeida, Bruno José Machado de. "True and Fair View." Review of Business and Legal Sciences, no. 22 (July 26, 2017): 175. http://dx.doi.org/10.26537/rebules.v0i22.1021.

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De acordo com o parágrafo 46 da estrutura concetual do SNC as demonstrações financeiras devem mostrar uma imagem verdadeira e apropriada, ou apresentar apropriadamente, a posição financeira, o desempenho e as alterações da posição financeira de uma entidade. Todavia, a estrutura concetual do SNC não interpreta diretamente tais conceitos, situação que se pode refletir na qualidade do reporting financeiro apresentado e divulgado. O referencial contabilístico português apresenta, como equivalentes, as noções de true and fair view, presentfairly, fairly reflect ou fair reflection, e silenciando toda a polémica envolvente às expressões apresentadas. Com efeito, a primeira expressão é identificada, com a União Europeia, onde a apresentação e divulgação da informação financeira é baseada num conjunto de princípios — principies — based standards — e pressupõe o exercício de um julgamento, enquanto que as três expressões seguintes traduzem o standard de reporting financeiro, para os Estados Unidos, tendo subjacente a abordagem designado por — rule based standards — A não abordagem do SNC levou-nos a refletir sobre o assunto apresentado, apresentando uma análise multifacetada do conceito.
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Ordelheide, Dieter. "True and fair view." European Accounting Review 2, no. 1 (May 1993): 81–90. http://dx.doi.org/10.1080/09638189300000005.

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Dissertations / Theses on the topic "A true and fair view of accountancy"

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Kirk, Ngaire. "The true and fair view concept in New Zealand : a research report presented in partial fulfilment of the requirements for 10.799, Massey University, 1998 /." Publications - School of Accountancy (Adobe Acrobat required), 1998. http://www-accountancy.massey.ac.nz/Publications.htm.

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Hamid, Fatima Abdul. "Essays on the true and fair view." Thesis, Lancaster University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288946.

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Bucheery, Raja Ali M. "True and fair view : an Islamic perspective." Thesis, University of Surrey, 2001. http://epubs.surrey.ac.uk/663/.

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Lambert, Sascha. "Die Rolle des 264 Abs. 2 HGB - true and fair view - im deutschen Bilanzrecht /." Berlin : BWV, Berliner Wiss.-Verl, 2005. http://www.gbv.de/dms/spk/sbb/recht/toc/486844854.pdf.

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Walton, Peter James. "Accounting harmonisation and the case of French use of the true and fair view." Thesis, London School of Economics and Political Science (University of London), 1989. http://etheses.lse.ac.uk/1085/.

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The literature which identifies national differences in accounting and addresses the problems of harmonisation is reviewed and consideration given to how this interacts with theories of accounting change. It is suggested that harmonisation attempts will be modified by the interplay of competing interests in each jurisdiction. The nature of the true and fair view in its British context is also reviewed and found to be a flexible notion whose use may serve a number of interests. Its adoption process of the European Community Fourth Company Law Directive is considered. French accounting since 1945 is analysed and consideration given to the influences which were active in accounting during the period of adaptation of French accounting in compliance with the Fourth Directive. The changes brought about in French accounting are considered as well as the French understanding of the true and fair view. Two empirical studies address the evidence of change after adoption. A study of recognition of excess tax depreciation in a sample of 50 published annual reports shows that a majority of companies changed their measurement approach. A second study sets out to observe whether the true and fair view as operationalised in the preparation of accounting statements from artificial data would be similar as between France and Britain. The study suggests that there are differences but these are as great between accountants within each national group as between the groups. It is concluded that the revision to French accounting provided an opportunity for the accounting profession and large enterprises to move towards an approach which served their interests. This involved freeing accounting from the domination of tax-driven measurement, and was only partly successful. The outcome is a compromise which provides accounts superficially similar to British ones but with substantial measurement issues still to be addressed. The French experience suggests that the process of harmonisation is a political one where external intervention simply provides an occasion for established interests to assert themselves.
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Amse, Sisil, and Tatijana Petkovska. ""A true and fair view" : en jämförelse av hur revisorer, nationellt och individuellt, tolkar begreppet." Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6076.

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Begreppet ”a true and fair view” finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ”a true and fair view” av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ”overriding”. De frågor rörande ”a true and fair view ” som 4:e direktivet inte behandlar är: mening, innebörd, definitioner och kriterier, detta ställer till problem vid framställningar och då revisorer reviderar företagens finansiella rapporter. Innebörden skiljer sig åt då olika människor tolkar begreppet olika vilket kan leda till att jämförelser mellan företagen inte kan göras. Om alla tolkade och gav begreppet en egen definition så skulle det bli meningslöst med företagens finansiella rapporter då man inte vet hur just den som upprättat/reviderat de har för uppfattning om begreppet. Syftet med studien är att undersöka och jämföra hur olika revisorer, nationellt och internationellt, tolkar begreppet ” a true and fair view” och hur de förhåller sig till overriding-regeln. För att kunna belysa och jämföra de olika revisorernas syn på begreppet ”a true and fair view” har vi valt att använda oss av ett hermeneutiskt perspektiv. Vi har diskuterat problemet med 6 verksamma revisorer, två från England, två från Sverige och en från Makedonien och en från Serbien. Därefter har vi från de samhällsvetenskapliga förutsättningarna och teorin kopplat in empirin. Det vi kom fram till i vår slutsats var bla att begreppet inte är tillämpligt på en internationell nivå i syfte att skapa en homogen marknad då de olika redovisningstraditionerna krockar med varandra. Det var inte bara de nationella redovisningstraditionerna som krockade utan även respondenternas kulturella och individuella medvetande. Som överordnad slutsats av vår studie fann vi att begreppet ”a true and fair view” inte kan användas operationellt inom redovisningen, och speciellt inte som ett överordnat begrepp, eftersom ingen verkar veta vad dess egentliga mening är. Det bör ske genomgripande förändringar i de lagar, regler och rekommendationer som finns idag.

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Denoncourt, Janice A. "Patent-backed debt finance : should company law take the lead to provide a "true and fair" view of SME patent assets?" Thesis, University of Nottingham, 2015. http://eprints.nottingham.ac.uk/30743/.

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The most important high technology intellectual property (IP) rights in terms of innovation are patents,a form of intangible property right. Even though these corporate assets drive 21st century technological innovation, patent-backed lending to UK SMEs remains underdeveloped. One reason is that the value of their internally generated patents is under-reported in traditional financial statements due to the application of International Accounting Standard 38 Intangibles. The accounting problem is exacerbated by the fact that SMEs are exempt from company law requirements to present a directors’ Strategic Report in their annual return to Companies House. The astonishing lack of quantitative and qualitative public information about corporate IP assets makes it difficult to assess their strategic value (“the patent value story”) and directors’ stewardship of those assets. While this may restrict access to debt finance, this thesis argues there is a wider corporate governance issue. More relevant, accurate and timely corporate IP information (mostly known to internal management) is needed to triangulate intangibles financial data through cross verification with corporate narrative disclosure. The multidisciplinary insights into the transparency corporate problem and how directors fulfil existing obligations to provide “true and fair” IP information under UK law provide an academic audience with a deeper level of legal analysis concerning the intersection between: (1) the patent ecosystem; (2) accounting for intangibles; (3) patent-backed debt finance; and (3) corporate disclosure. Knowledge is advanced with an original business triage style Essential, Desirable & Optional narrative corporate disclosure model.
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Johansson, Mats, and Andreas Thorén. "Vad är rättvisande bild?"Man har väl liksom en helhetskänsla"." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1827.

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Background: Sweden’s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Purpose: The purpose with the study is to understand the meaning of "true and fair view" and to find out how accountants use the concept. The purpose is also to investigate which factors contribute to achieve a "true and fair view".

Method: The method used to gather information was a qualitative interview investigation.

Conclusions: Our result shows that there is no difference between the concept"true and fair view"in Sweden and the Swedish GAAP. Our result also shows that additional information should be emphasized.

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Nilsson, Sandra, and Matilda Karlsson. "Komponentavskrivning enligt K3-regelverket : upplevelse och tillämpning av metoden." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17155.

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Syfte: K3-regelverket kom att bli tvingande för företag att tillämpa från januari i år. En nyhet med regelverket var komponentavskrivning, en avskrivningsmetod som innebär att företagens tillgångar ska delas in i olika komponenter som är av betydelse och som har en nyttjandeperiod som väsentligt skiljer sig från hela tillgången i sig. SABO var redan innan införandet kritisk till metoden och uttalade sig om att byggnader är komplexa tillgångar och menar att metoden innebär att kostnaden kommer att överstiga nyttan, speciellt för fastighetsbolagen. Med det som utgångspunkt kommer studiens syfte att behandla hur ledande befattningshavare i allmännyttiga bostadsföretag tillämpar och upplever det strikta kravet på komponentavskrivning. Vidare undersöks vilka faktorer som kan tänkas påverka det föregående. Metod: Studien utgår från en tolkande forskningstradition som ämnar att skapa en bättre förståelse kring hur ledande befattningshavare i allmännyttiga bostadsföretag upplever komponentavskrivning och hur tillämpningen av metoden kommer att ske. För att kunna genomföra studien ansågs en kvalitativ forskningsdesign och en deduktiv forskningsansats vara bäst lämpad för studiens syfte. Som tillvägagångssätt har semistrukturerade intervjuer tillämpats. En beskrivande analys har använts och grundar sig i studiens två delsyften. Resultat och slutsats: Utifrån studien har det konstaterats att företag tillämpar och upplever metoden olika. Det har även framkommit ett antal faktorer som påverkar hur metoden upplevs och tillämpas bland allmännyttiga bostadsföretag. Faktorer som anses påverka hur metoden upplevs är att det råder såväl osäkerhet som informationsasymmetri på marknaden. Innebörden av att regelverket är principbaserat har också betydelse för företagens upplevelse. Andra faktorer som kan påvisas ha påverkan för metodens tillämpning är företagens storlek. Förslag till vidare forskning: Studien är av kvalitativ art vilket gör att den ej kan ses som generaliserbar då den inte är tillräckligt omfattande. När undersökningen kring syftet påbörjades fanns tron om att de representerade företagen hade kommit längre i arbetet med implementeringen av komponentavskrivning. Förslag till vidare forskning är därför att om ett antal år studera ämnesområdet igen då det skulle vara intressant att se hur metoden har utvecklats, gällande hanteringen samt om det skett någon åtstramning i regelverket.
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Bjelevac, Belma, Ida Emet, and Hana Karamehmedovic. "Verkligt värde : Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning?" Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-9822.

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Datum: 2010-06-03

Kurs: Kandidatuppsats i företagsekonomi, 15 hp (FÖA300)

Lärosäte: Mälardalens högskola, Västerås

Institution: Akademin för hållbar samhälls- och teknikutveckling

Titel: Verkligt värde -Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning?

Författare: Belma Bjelevac, Ida Emet, Hana Karamehmedovic

Handledare: Riitta Lehtisalo

Examinator: Cecilia Lindh

Problemformulering: Vilka värderingsmetoder finns för fastställandet av verkligt värde och vilken är den vanligast förekommande samt mest lämpliga metoden idag hos de undersökta fastighetsbolagen?

Hur förhåller sig de undersökta bolagen till begreppen försiktighetsprincipen och rättvisande bild vid värdering av deras förvaltningsfastigheter till verkligt värde?

Syfte: Syftet med studien är att genom en empirisk undersökning få en ökad insikt om hur de undersökta fastighetsbolagen i sin koncernredovisning fastställer och redovisar det verkliga värdet på sina förvaltningsfastigheter.

Metod: Uppsatsen bygger på en kvalitativ undersökning genomförd med hjälp av mejlintervjuer med tre fastighetsbolag samt studerande av deras årsredovisningar.

Slutsats: De undersökta bolagen tillämpar en avkastningsbaserad metod, vilken kan ses som mest lämplig i den rådande ekonomiska situationen. Verkligt värde speglar en mer rättvisande bild än vid värdering till anskaffningsvärde, dock tas inte hänsyn till försiktighetsprincipen i lika stor utsträckning.

Nyckelord: Försiktighetsprincipen, förvaltningsfastighet, IAS 40, rättvisande bild, verkligt värde

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Books on the topic "A true and fair view of accountancy"

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Parker, R. H. An international view of true and fair accounting. London: International Thomson Business Press, 1996.

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Walton, Peter. The true and fair view: A shifting concept. [London]: Technical and Research Department of The Chartered Association of Certified Accountants, 1991.

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Christopher, Nobes, ed. An international view of true and fair accounting. London: Routledge, 1994.

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David, Alexander. The true and fair view concept: Towards an international perspective. Hull: University of Hull, School of Management, 1994.

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Radcliffe, George. Tax law and the 'true and fair view': A European perspective. [Belfast]: Queen's University, 1992.

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Zaidee, M. Z. Ahmed. True and fair view: an accounting concept or a legal notion?. Oxford: Oxford Brookes University, 1996.

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Greenwell, Mary M. A true and fair view: Learning and teaching within a Habermasian framework. Sheffield: Sheffield University Management School, 1992.

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Nobes, Christopher. The true and fair view: Impact on and of the Fourth Directive. Reading: University of Reading. Department of Economics, 1993.

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Nobes, Christopher. The true and fair view: Impact on and of the fourth directive. Brussels: European Institute for Advanced Studies in Management, 1993.

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Brockington, Raymond. Accounting for intangible assets: A new perspective on the true and fair view. Wokingham, England: Addison Wesley, 1996.

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Book chapters on the topic "A true and fair view of accountancy"

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Gonzalo-Angulo, J. A., A. M. Garvey, and L. Parte. "Perceptions of True and Fair View: Effects of Professional Status and Maturity." In Springer Proceedings in Mathematics & Statistics, 159–86. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-74086-7_8.

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Najderek, Anne. "Würdigung des true and fair view als Grundlage der Vergleichbarkeit im europäischen Bilanzrecht." In Harmonisierung des europäischen Bilanzrechts, 137–207. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8422-7_4.

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Jastrzębowski, Artur, and Marek Wierzbiński. "Influence of Representation of Mezzanine Capital on the Rule of True and Fair View." In Global Versus Local Perspectives on Finance and Accounting, 211–16. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_20.

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Budde, Wolfgang Dieter, and Gerhart Förschle. "Das Verhältnis des „True and Fair View“ zu den Grundsätzen ordnungsmäßiger Buchführung und zu den Einzelrechnungslegungsvorschriften." In Einzelabschluß und Konzernabschluß, 27–45. Wiesbaden: Gabler Verlag, 1988. http://dx.doi.org/10.1007/978-3-322-87419-1_2.

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Milost, Franko. "Investments in Human Capital: Elements of Investments, Their Valuation, a True and Fair View of Financial Statements Compiled by Using the Classical Approach, and the Related Financial Performance Ratios." In Management, Valuation, and Risk for Human Capital and Human Assets, 137–59. New York: Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137355720_6.

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Moreno, AndréS Báez. "True and Fair View and Tax Accounting." In The Dynamics of Taxation. Hart Publishing, 2020. http://dx.doi.org/10.5040/9781509929122.ch-016.

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"True and Fair View?: The Glaring Deficiencies of Financial Reporting." In Reporting Nonfinancials, 11–21. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201540.ch1.

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Albu, Cătălin Nicolae, Nadia Albu, and David Alexander. "The true and fair view concept in romania: A case study of concept transferability." In Research in Accounting in Emerging Economies, 61–90. Emerald Group Publishing Limited, 2013. http://dx.doi.org/10.1108/s1479-3563(2013)0000013008.

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Foley, Richard. "Disjunctions." In When Is True Belief Knowledge? Princeton University Press, 2012. http://dx.doi.org/10.23943/princeton/9780691154725.003.0016.

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This chapter considers whether disjunctions create any special problems for the view that knowledge is to be understood in terms of adequate information. It illustrates a disjunction through the scenario of a flipped coin: suppose a fair coin has been flipped and lies covered on the back of S's hand. Let P be that the flipped coin has landed heads and Q that it has landed tails. S does not believe P and does not believe Q, but she does believe (P or Q). Suppose it is P that is true, that is, the coin has landed heads. Although P is a truth that S lacks, this does not prevent her from knowing the disjunction (P or Q), and the chapter explains why.
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Hardin, Garrett. "Cowboy Economics versus Spaceship Ecology." In Living within Limits. Oxford University Press, 1993. http://dx.doi.org/10.1093/oso/9780195078114.003.0011.

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Europe-focused histories present the world as it appeared to Europeans and to the cultures derived from that continent. It is said that the New World was discovered in 1492—a statement that would have surprised the Aztecs had they heard it. Adopting for the moment the Eurocentric point of view, we note that whereas before 1492 there were about 24 acres of Europe per European, afterward there were some 120 acres of land per European. The fivefold increase presumes the legitimacy of property gained by conquest. This sudden wealth led to what W. P. Webb called an "age of exuberance." No wonder, as Catton and Riley remarked, "Opportunities thereafter seemed limitless. . . [and] it is not surprising that an optimistic belief in 'progress' developed." The age of exuberance has lasted for over four centuries, but seems to be drawing to a close as the sixth century looms on the horizon. Epicurus proclaimed two important default positions: (1) nothing can be created out of nothing, and (2) no existing thing can be converted into nothingness. These are universally accepted by natural scientists, who view them as conservative statements since they refer to the conservation of things. Are economists conservative, in this sense? The record is mixed. Economists demand that their helpers, the accountants, balance their books exactly; and an economist is likely to tell his beginning students that "There's no such thing as a free lunch." But before the course is far advanced the conservative sense of this incantation seems often to be forgotten. The manmade complexities of the world of finance make it difficult to recognize the underlying conservation of true wealth. Scientists have had an easier time dealing with matter and energy. By 1879 the conservation of these entities had been well established in the natural sciences, but in that year the "single taxer" Henry George (1839-1897) defiantly proclaimed non-conservation in the social sciences (see Box 7-1). Real estate developers and commercial promoters in general still sing George's song.
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Conference papers on the topic "A true and fair view of accountancy"

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Tuszkiewicz, Maciej. "THE PROBLEM OF PRESERVING THE PRINCIPLE OF TRUE AND FAIR VIEW ON EXAMPLES." In 5th International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.3/s03.051.

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