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Journal articles 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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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Ordelheide, Dieter. "True and fair view." European Accounting Review 5, no. 3 (January 1996): 495–506. http://dx.doi.org/10.1080/09638189600000031.

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12

Ujkani Miti, Mirela, Nertila Çika, and Sotiraq Dhamo. "Information of the Financial Statements Disclosures - Case of Albania." European Journal of Economics and Business Studies 4, no. 3 (December 1, 2018): 74–84. http://dx.doi.org/10.2478/ejes-2018-0061.

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Abstract Since 2008 in Albania, financial reporting is carried out based on international standards and national accounting standards, which are in compliance with International financial reporting standards. In our paper, we want to focus on the "Financial Statements Disclosures" as one of the components of the full package of financial statements. Often there is an erroneous view or attitude that compiles disclosures is something simple and easy. But even for their preparation, the accounting principles and rules should be strictly followed. Through the literature review we will highlight the role and importance of preparing of the financial statements disclosures on financial reporting, the care that should be shown in their preparation and the importance they have for users of financial statements. This also for the fact that, as simple as it may seem in its preparation, this statement has a high level of significance, and may even serve as an "indicator" for detecting fraud, assisting decision-making processes, and so on. The objectives of our paper will be realized through comparative, descriptive and statistical analyzes, using primary and secondary data. Primary data will be provided by the questionnaire addressed to target groups: accountants-because they prepare disclosures; auditors and tax inspectors because they are the users of financial statements disclosures as they use these notes to understand the truth and credibility but also to discover frauds and mistakes. Secondary data will be gained from the literature review and the national accounting standards study of our country. The primary data analysis will serve first to understand the level of preparation of the financial statements disclosures and then to understand the role and importance of their information in the preparation of the full set of financial statements, with the purpose of giving the true and fair view of the activity of the entity, thus contributing to the increase of transparency. Secondary data analysis will serve to understand better the theoretical framework for the disclosures and the information that they carry. In the end, we will provide necessary recommendations regarding the disclosures and information they need to carry to ensure a higher quality of financial reporting.

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13

Ekholm, Bo-Göran, and Pontus Troberg. "Quo vadis true and fair view?" Journal of International Accounting, Auditing and Taxation 7, no. 1 (January 1998): 113–29. http://dx.doi.org/10.1016/s1061-9518(98)90009-x.

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14

Alexander, David. "A European true and fair view?" European Accounting Review 2, no. 1 (May 1993): 17–46. http://dx.doi.org/10.1080/09638189300000002.

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15

Alexander, David. "A European true and fair view?" European Accounting Review 2, no. 1 (May 1993): 59–80. http://dx.doi.org/10.1080/09638189300000004.

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16

Leibler, Mark. "True and Fair - An Imaginary View." Australian Accounting Review 13, no. 31 (December 31, 2008): 61–66. http://dx.doi.org/10.1111/j.1835-2561.2001.tb00172.x.

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17

Parker, R. H., and C. W. Nobes. "True and Fair': UK Auditors' View." Accounting and Business Research 21, no. 84 (September 1991): 349–61. http://dx.doi.org/10.1080/00014788.1991.9729850.

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18

Meuthen, Mario Henry. "Quo vadis European true and fair view? The integration of Continental European and Anglo-Saxon stakeholder protection interests." Corporate Ownership and Control 14, no. 4 (2017): 276–83. http://dx.doi.org/10.22495/cocv14i4c1art9.

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The European Accounting Directive 2013/34/EU stipulates the “true and fair view” as an essential principle of financial accounting. Since the original European implementation of the true and fair view principle, there was a controversial discussion on what exactly a true and fair view means in special cases, as well as how and where to meet this principle. Continental European countries, such as Germany, engaged in a fundamental discussion of the true and fair view as an Anglo-Saxon principle due to its conflict with the principle of prudence. Therefore, this paper outlines the different stakeholder protection interests of the true and fair view principle and the principle of prudence by means of agency theory. Over time this conflicting discussion enriched by the jurisprudence of the European Court of Justice (ECJ), emerging an autonomous European true and fair view principle. The contributions of the ECJ’s case law to a common and conclusive European true and fair view principle will be pointed out. However, it is the paper’s objective to show the development of the European true and fair view principle with its conflicts and the current interpretation of the principle by the new European Accounting Directive. Further, the paper outlines conceptual suggestions on the European true and fair view principle in the interest of predicting how this principle may transform in the future. Hereby the IAS/IFRS-orientation plays a major role in influencing the future development of the true and fair view principle. As a result the paper presents the European solution of solving the conflict between the principle of prudence and the true and fair view principle in respect of both, shareholder and creditor protection interests.

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19

Arden, Justice. "True and fair view: a European perspective." European Accounting Review 6, no. 4 (December 1997): 675–79. http://dx.doi.org/10.1080/09638189700000008.

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Vergoossen, Ruud G. A. "Brexit en het 'true and fair view'-beginsel." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 7/8 (August 26, 2016): 290–91. http://dx.doi.org/10.5117/mab.90.31340.

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Het was een schok voor de Europese Unie en de rest van de wereld toen bleek dat de Britten in een referendum in meerderheid voor een Brexit hadden gestemd en dat als gevolg daarvan het Verenigd Koninkrijk zijn lidmaatschap van de Europese Unie zal beëindigen. In de media wordt uitgebreid gediscussieerd over de mogelijk ingrijpende economische en politieke consequenties van een Brexit. Het gaat dan over zaken als de verzwakking van het Britse pond en de Euro, de rem op de economische groei in het Verenigd Koninkrijk en de Europese Unie, handelsbarrières die worden opgeworpen, de inperking van het vrije verkeer van personen, Schotland dat zich wil losmaken van het Verenigd Koninkrijk om lid van de Europese Unie te kunnen blijven, Spanje dat een dergelijk lidmaatschap zal blokkeren om geen precedent te scheppen voor Catalonië, de roep om een Nexit, Frexit, Spexit, Grexit en ga zo maar door.

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21

Forker, John, and Margaret Greenwood. "European harmonization and the true and fair view." European Accounting Review 4, no. 1 (January 1995): 1–32. http://dx.doi.org/10.1080/09638189500000001.

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Stacy, Graham. "True and fair view: a UK auditor's perspective." European Accounting Review 6, no. 4 (December 1997): 705–9. http://dx.doi.org/10.1080/09638189700000011.

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23

McEnroe, John E., and Stanley C. Martens. "It’s time for a true and fair view." Accounting Forum 28, no. 4 (December 2004): 427–30. http://dx.doi.org/10.1016/j.accfor.2003.12.002.

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Ramachandran, Jayalakshmy, and Ramaiyer Subramaniam. "A qualitative study on the auditors’ ‘true and fair view’ reporting." Corporate Board role duties and composition 8, no. 3 (2012): 22–38. http://dx.doi.org/10.22495/cbv8i3art2.

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Financial reporting by companies is strengthened with auditors’ report. An auditor’s report is a statement which communicates his views on the financial statements prepared by the company. When the auditors are satisfied with all the evidences they have verified, they state that the financial statements give a ‘true and fair view’. ‘True and fair view’ is in existence since a very long time as compared to various other terms. Since its introduction, ‘true and fair view’ had faced a number of criticisms. Past researchers had tried to explore this concept. None of them managed to give any additional information than was traditionally available in the books. This study concludes by stating that it is time to reconsider the concept of ‘true and fair view’.

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Hulle, K. Van, and K. U. Leuven. "Truth and untruth about true and fair: a commentary on ‘A European true and fair view’ comment." European Accounting Review 2, no. 1 (May 1993): 99–104. http://dx.doi.org/10.1080/09638189300000008.

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Maszczak, Teresa. "INVENTORY IN THE CONCEPT Of TRUE AND FAIR VIEW." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 167–79. http://dx.doi.org/10.18276/frfu.2017.88/1-16.

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Knapová, Bohuslava. "Fair and True View in Czech and Polish Practices." Český finanční a účetní časopis 2006, no. 4 (December 1, 2006): 140–45. http://dx.doi.org/10.18267/j.cfuc.203.

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Zelenková, Marie. "The True and Fair View in the European Union." Český finanční a účetní časopis 2010, no. 3 (October 1, 2010): 101–10. http://dx.doi.org/10.18267/j.cfuc.79.

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Van Der Tas, L. G. "Implementatie van ‘a true and fair view’ in Duitsland*." Maandblad Voor Accountancy en Bedrijfseconomie 61, no. 3 (March 1, 1987): 94–101. http://dx.doi.org/10.5117/mab.61.15558.

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Dean, Graeme, and Frank Clarke. "Principles vs Rules: True and Fair View and IFRSS." Abacus 40, no. 2 (June 2004): i—iv. http://dx.doi.org/10.1111/j.1467-6281.2004.00157.x.

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Alexander, David, and Eva Eberhartinger. "The True and Fair View in the European Union." European Accounting Review 18, no. 3 (September 2009): 571–94. http://dx.doi.org/10.1080/09638180902784405.

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Walton, Peter. "Introduction: the true and fair view in British accounting." European Accounting Review 2, no. 1 (May 1993): 49–58. http://dx.doi.org/10.1080/09638189300000003.

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Kilgore, Alan, Sharron Leahy, and Graeme Mitchell. "The True and Fair View Concept: Evidence from Australia." Asian Review of Accounting 7, no. 1 (January 1999): 96–111. http://dx.doi.org/10.1108/eb060707.

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Evans, Lisa. "The true and fair view and the ‘fair presentation’ override of IAS 1." Accounting and Business Research 33, no. 4 (December 2003): 311–25. http://dx.doi.org/10.1080/00014788.2003.9729656.

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Gheorghe, Popescu, Popescu Veronica-Adriana, and Popescu Cristina-Raluca. "True And Fair View Versus Taxation In 2006 Romanian Accounting." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (June 1, 2006): 132–35. http://dx.doi.org/10.29302/oeconomica.2006.8.1.24.

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Van Der Tas, L. G. "Implementatie van ‘a true and fair view’ in Duitsland (2)." Maandblad Voor Accountancy en Bedrijfseconomie 61, no. 10 (October 1, 1987): 362–73. http://dx.doi.org/10.5117/mab.61.11544.

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Rutherford, B. A. "THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION." Journal of Business Finance & Accounting 12, no. 4 (December 1985): 483–94. http://dx.doi.org/10.1111/j.1468-5957.1985.tb00788.x.

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Alexander, David, and Eva Jermakowicz. "A true and fair view of the principles/rules debate." Abacus 42, no. 2 (June 2006): 132–64. http://dx.doi.org/10.1111/j.1467-6281.2006.00195.x.

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Ikäheimo, Seppo, Nuutti Kuosa, and Vesa Puttonen. "‘The True and Fair View’ of Executive Stock Option Valuation." European Accounting Review 15, no. 3 (September 2006): 351–66. http://dx.doi.org/10.1080/09638180600916267.

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40

Houghton, Keith A. "True and fair view: An empirical study of connotative meaning." Accounting, Organizations and Society 12, no. 2 (January 1987): 143–52. http://dx.doi.org/10.1016/0361-3682(87)90003-1.

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41

Aisbitt, Sally, and Christopher Nobes. "The true and fair view requirement in recent national implementations." Accounting and Business Research 31, no. 2 (March 2001): 83–90. http://dx.doi.org/10.1080/00014788.2001.9729603.

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42

Melis, Andrea. "Critical issues on the enforcement of the “true and fair view” accounting principle: Learning from Parmalat." Corporate Ownership and Control 2, no. 2 (2005): 108–19. http://dx.doi.org/10.22495/cocv2i2p10.

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This paper analyses and discusses the “positive” issues of the overriding international financial reporting standards principle of “true and fair view” in connection with corporate governance mechanisms. The analysis is based on case study evidence. Empirical evidence from the Parmalat case with regards to the role of the information supply and demand side agents is analysed. This study provides evidence on how the relationship between corporate financial reporting and corporate governance mechanisms may influence the enforcement of the international financial reporting standards overriding principle of “true and fair view”. Evidence is found that the enforcement of the “true and fair view” principle is intrinsically flawed when the accountability and the overall corporate governance systems do not work properly. Some evidence is also found for the argument that a lack in the quality of information supplied by the corporate financial system hurdles the role information demand side agents as effective monitors.

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Garvey, Anne M., José Antonio Gonzalo-Angulo, and Laura Parte. "Cognitive Load Theory." Review of Business and Legal Sciences, no. 28 (July 26, 2017): 5. http://dx.doi.org/10.26537/rebules.v0i28.1024.

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The objective of this paper is to investigate if academics and students share similar cognitive structures in relation to the True and Fair View (TFV) concept, a complex accounting principle, which has no official definition and is open to interpretation and professional judgement. A survey method was used to obtain data for this study. The survey allows us to explore academics and students cognitive structures in order to discover differences and the reasons for the variances if any.Our results show that academics and students do not share similar cognitive structures in three areas of interest: i) compliance with accounting rules and the fulfilment of True and Fair View, ii) the need to provide a written definition of True and Fair View, and iii) the interpretation of True and Fair View. The evidence can be interpreted due to the fact that academics and students tend to use different cognitive schemes in problem solving at least in complex concepts such as TFV. The evidence is supported by the cognitive load theory (CLT).We believe that useful financial information can be improved by understanding these differences and by subsequently implementing criteria in order to reduce the gap between academics and students in the area of information comprehension and presentation with the use of schemes, improvement in educational material and other assistance in the application and interpretation of written standards.

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44

Bokšová, Jiřina. "Polish Contribution to Discussion about True and Fair View in Accounting." Český finanční a účetní časopis 2007, no. 1 (March 1, 2007): 61–64. http://dx.doi.org/10.18267/j.cfuc.210.

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Stewart, I. C. "The Explication of the True and Fair View Doctrine: A Comment." Journal of Business Finance & Accounting 15, no. 1 (March 1988): 115–23. http://dx.doi.org/10.1111/j.1468-5957.1988.tb00124.x.

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Rutherford, B. A. "The Explication of the True and Fair View Doctrine: A Reply." Journal of Business Finance & Accounting 15, no. 1 (March 1988): 125–27. http://dx.doi.org/10.1111/j.1468-5957.1988.tb00125.x.

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Kirk, Ngaire. "Perceptions of the true and fair view concept: an empirical investigation." Abacus 42, no. 2 (June 2006): 205–35. http://dx.doi.org/10.1111/j.1467-6281.2006.00198.x.

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Salihin, A., A. H. Fatima, and A. A. Ousama. "Analysis of the true and fair view concept: an Islamic perspective." International Journal of Managerial and Financial Accounting 7, no. 1 (2015): 38. http://dx.doi.org/10.1504/ijmfa.2015.067499.

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Wüstemann, Jens, and Sonja Kierzek. "True and Fair View Revisited – A Reply to Alexander and Nobes." Accounting in Europe 3, no. 1 (October 2006): 91–116. http://dx.doi.org/10.1080/09638180600920236.

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Van Hulle, Karel. "The true and fair view override in the European Accounting Directives." European Accounting Review 6, no. 4 (December 1997): 711–20. http://dx.doi.org/10.1080/09638189700000012.

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