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Relevant bibliographies by topics / A True and Fair View

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Academic literature on the topic 'A True and Fair View'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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Journal articles on the topic "A True and Fair View"

1

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 to

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Ordelheide, Dieter. "True and fair view." European Accounting Review 2, no. 1 (1993): 81–90. http://dx.doi.org/10.1080/09638189300000005.

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

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

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

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

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

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

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

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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 stake

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Dissertations / Theses on the topic "A True and Fair View"

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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 194

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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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<p>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, d

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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’

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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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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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<p>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. </p><p>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

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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

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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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<p><strong>Datum: </strong>2010-06-03</p><p><strong>Kurs:</strong> Kandidatuppsats i företagsekonomi, 15 hp (FÖA300)</p><p><strong>Lärosäte:</strong> Mälardalens högskola, Västerås</p><p><strong>Institution: </strong>Akademin för hållbar samhälls- och teknikutveckling</p><p><strong>Titel: </strong>Verkligt värde -Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning?</p><p><strong>Författare:</strong> Belma Bjelevac, Ida Emet, Hana Karamehmedovic</p><p><strong>Handledare:</strong> Riitta Lehtisalo</p><p><strong>Examinator: </strong>Cecilia Lindh<strong

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Books on the topic "A True and Fair View"

1

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

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2

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

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3

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

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

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

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

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

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8

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

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10

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

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Book chapters on the topic "A True and Fair View"

1

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. 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. 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. 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. 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. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137355720_6.

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Smith, Adam, and Yohsuke Ohtsubo. "Fair-Weather Friends Versus True Friends." In Encyclopedia of Evolutionary Psychological Science. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-16999-6_1571-1.

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Nielsen, Kai. "If Historical Materialism Is True, Does Morality Totter?" In Marxism and the Moral Point of View. Routledge, 2021. http://dx.doi.org/10.4324/9780429035548-7.

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Cubitt, Catherine. "Introduction: Writing True Stories — A View from the West." In Cultural Encounters in Late Antiquity and the Middle Ages. Brepols Publishers, 2010. http://dx.doi.org/10.1484/m.celama-eb.3.1537.

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Gu, Flora Fang, and David K. Tse. "How Fair Is It? The Distributor’s View in Channel Collaborations." In Developments in Marketing Science: Proceedings of the Academy of Marketing Science. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-11806-2_23.

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Galli, Brian J. "The True Pillars of Quality Management: How to View Them." In R&D Management in the Knowledge Era. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15409-7_23.

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Conference papers on the topic "A True and Fair View"

1

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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Haixu Liu, Xueming Li, and Kunbin Chen. "Global-background based view synthesis approach for multi-view video." In 2012 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON 2012). IEEE, 2012. http://dx.doi.org/10.1109/3dtv.2012.6365467.

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Lee, Sang-Beom, and Yo-Sung Ho. "View-consistent multi-view depth estimation for three-dimensional video generation." In 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON 2010). IEEE, 2010. http://dx.doi.org/10.1109/3dtv.2010.5506320.

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Chen, Zhibo, Lifeng Sun, and Shiqiang Yang. "Overcoming view switching dynamic in multi-view video streaming over P2P network." In 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON 2010). IEEE, 2010. http://dx.doi.org/10.1109/3dtv.2010.5506597.

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Jin Young Lee, Hochen Wey, Du-Sik Park, and Chang-Yeong Kim. "Temporal and inter-view skip modes for multi-view video coding." In 2011 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON 2011). IEEE, 2011. http://dx.doi.org/10.1109/3dtv.2011.5877166.

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Qiuwen Zhang, Ping An, Yan Zhang, Liquan Shen, and Zhaoyang Zhang. "Improved multi-view depth estimation for view synthesis in 3D video coding." In 2011 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON 2011). IEEE, 2011. http://dx.doi.org/10.1109/3dtv.2011.5877185.

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Lee, Tzu-Chin, Chun-Liang Chien, and Hsueh-Ming Hang. "Virtual view synthesis quality refinement." In 2016 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON). IEEE, 2016. http://dx.doi.org/10.1109/3dtv.2016.7548958.

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Park, Ilkwon, Manbae Kim, Hong Kook Kim, and Hyeran Byun. "Interactive Multi-View Video Adaptation for 3DTV." In 2008 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video. IEEE, 2008. http://dx.doi.org/10.1109/3dtv.2008.4547815.

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Lee, Sang-Beom, Kwan-Jung Oh, and Yo-Sung Ho. "Segment-Based Multi-View Depth Map Estimation Using Belief Propagation from Dense Multi-View Video." In 2008 3DTV Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON). IEEE, 2008. http://dx.doi.org/10.1109/3dtv.2008.4547841.

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Huang, Jun-Te, and Jin-Jang Leou. "Virtual view synthesis for multi-view video plus depth sequences using spatial-temporal information." In 2015 3DTV-Conference: The True Vision - Capture, Transmission and Display of 3D Video (3DTV-CON 2015). IEEE, 2015. http://dx.doi.org/10.1109/3dtv.2015.7169359.

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