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

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

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 additi

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12

Lavouras, Maria Matilde. "True and fair view and ‘fair value’: a (un)concerned analysis of the legal nature of two slippery concepts." Boletim de Ciências Económicas 58 (2015): 335–68. http://dx.doi.org/10.14195/0870-4260_58_7.

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13

Vergoossen, Ruud G. A. "Brexit en het 'true and fair view'-beginsel." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 7/8 (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 h

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14

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

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15

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

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16

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

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17

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 (1993): 99–104. http://dx.doi.org/10.1080/09638189300000008.

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18

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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19

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

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20

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

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21

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

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22

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

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23

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

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24

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

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25

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

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26

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

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27

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 (2006): 132–35. http://dx.doi.org/10.29302/oeconomica.2006.8.1.24.

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28

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

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29

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

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30

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

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31

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

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32

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

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33

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

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34

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

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35

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

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36

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

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37

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

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38

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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39

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

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40

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

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41

Koh, Hian Chye, and Chan Kee Low. "Perceptions of the True and Fair View: A Multidimensional Scaling Analysis." Asia-Pacific Journal of Accounting 3, no. 1 (1996): 155–81. http://dx.doi.org/10.1080/10293574.1996.10510492.

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42

Low, Chan Kee, and Hian Chye Koh. "Concepts Associated with the ‘True and Fair View’: Evidence from Singapore." Accounting and Business Research 27, no. 3 (1997): 195–202. http://dx.doi.org/10.1080/00014788.1997.9729544.

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43

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 (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

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44

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 pr

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45

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 intere

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46

Vladu, Alina Beattrice, Dumitru Matis, and Oriol Amat Salas. ""True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`s Tree Methodology "." Annales Universitatis Apulensis Series Oeconomica 1, no. 14 (2012): 104–15. http://dx.doi.org/10.29302/oeconomica.2012.14.1.9.

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47

Ho, Horace. "A Case Study of True and Fair View Override in Financial Reporting." Nang Yan Business Journal 5, no. 1 (2016): 13–19. http://dx.doi.org/10.1515/nybj-2017-0002.

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Abstract This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs). The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32). Notwithstanding its noncompliance with the IFRSs, HSBC (2009) concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows

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48

Jreige, Elionor Farah. "True and fair view: um entrave ou um impulso para a contabilidade?" Caderno de Estudos, no. 17 (April 1998): 35–46. http://dx.doi.org/10.1590/s1413-92511998000100003.

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49

Burlaud, Alain. "Commentaires sur l'article de David Alexander ‘A European true and fair view?'." European Accounting Review 2, no. 1 (1993): 91–94. http://dx.doi.org/10.1080/09638189300000006.

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50

Cook, Allan. "Requirement for a true and fair view — a UK standard-setter's perspective." European Accounting Review 6, no. 4 (1997): 693–704. http://dx.doi.org/10.1080/09638189700000010.

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