Relevant bibliographies by topics / True and fair view of accounting

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  2. Dissertations / Theses
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Academic literature on the topic 'True and fair view of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "True and fair view of accounting"

1

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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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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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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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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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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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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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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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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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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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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Dissertations / Theses on the topic "True and fair view of accounting"

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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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Almásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.

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The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather taking a broader multidisciplinary approach to answer the previously stated questions.
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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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Havlůj, Zdeněk. "Kreativní účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75490.

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In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.
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Müllerová, Michaela. "Vliv daní na věrný a poctivý obraz účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76738.

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The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
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Hübnerová, Eva. "Kreativní účetnictví malých podniků." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162861.

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The diploma thesis deals with the creative accounting of small enterprises in the Czech accounting practice. Natural effort of companies is a tax reduction. Therefore the techniques of creative accounting in the thesis are divided by whether the company is trying to manipulate the accounting data for tax or non-tax reasons. Theoretical description of techniques of creative accounting is completed cases of findings the tax offices. In conclusion of the thesis there are suggested possible solutions to avoid creative accounting.
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Gasbaoui, Julien. "Regard juridique sur les documents comptables." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1016.

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Les documents comptables occupent une place centrale dans la vie des affaires. Il est intéressant de porter un regard juridique sur eux pour plusieurs raisons. Tout d'abord, leur élaboration obéit à des règles se plaçant au service d'un objectif qui les dépasse : l'image fidèle. Le préparateur des comptes doit ainsi avoir le souci du lecteur des documents comptables, ce qui peut le conduire, dans certains cas, à déroger à la règle. Cette originalité dans la mise en œuvre de la règle comptable se double d'une originalité des qualifications comptables qui en découlent : les droits et obligations figurant dans les documents comptables sont soumis à une grille de lecture qui dépasse les catégories juridiques traditionnelles, ce qui ouvre de nouvelles perspectives pour le juriste, et conduit à remettre en cause la vision classique de l'activité comptable. Cet intérêt se renforce au moment de la réception juridique des documents comptables, qui invite à s'interroger sur les effets que l'on peut leur accorder. D'une part, quelle est la valeur juridique d'un enregistrement comptable : quelle est sa force probante ? Est-il éligible à la qualification d'acte juridique, voire d'engagement juridique unilatéral ? D'autre part, quelles sont les fonctions classiques des agrégats révélées par les documents comptables ? Doivent-elles être remises en cause par l'avènement des normes IFRS ? Enfin, quelles sont les sanctions attachées aux documents comptables ? Une telle question renvoie à la responsabilité des auteurs principaux, que sont les dirigeants, et à celle des professionnels du chiffre, que sont le commissaire aux comptes et l'expert-comptable
Accounting records hold a central place within the framework of business life. For a variety of reasons, it is interesting to consider these accounting records within the legal scope. First of all, the drafting of these documents is subjected to a special regulation which keystone is to present a true and fair view of the accounts. The person drafting the accounts should always keep in mind this purpose and the necessary readability of thesaid documents. This aim can sometimes lead this person to depart from the accounting rule. This originality of the implementation of the accounting rule has to be coupled with an originality of the subsequent accounting qualifications. The rights and obligations drawn up within the accounting records are subjected to a reading grid which goes beyond the classical legal categories. This specificity is opening new horizons to the legal expert and leads to a reconsideration of the traditional understanding of the accounting activity. This interest is strengthened at the time of the receipt of the accounting documents which suggests questioning ourselves about the effects of the latter. On the one hand, which is the legal force of an accounting record, in other words, what is its probative force? Can an accounting record be qualified as a legal transaction or perhaps even more as a unilateral contract? On the other hand, what are the traditional functions of the aggregates revealed by the accounting documents? Should these traditional functions be challenged by the IFRS standards? Finally, which sanctions are foreseen as to accounting documents?
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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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Hanselová, Aneta. "Využití účetnictví a kompetence při kontrolní činnosti Nejvyššího kontrolního úřadu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206022.

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The aim of the following thesis reflects current trends in public sector accounting and subsequent audit of public sector entities's financial statements. The main principles of accounting are desribed in order to determine how the financial statements are used during controls and audits. In this context the Supreme Audit Institution is introduced as an independant institution practicing external audit in public sector. For this purpose the SAI's control reports reflected the financial audit of the selected public sector entities will be analyzed.
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Books on the topic "True and fair view of accounting"

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

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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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"True and fair view" aus englischer Sicht: Dargestellt am Verhältnis zwischen Bilanzrecht und SSAP. Frankfurt am Main: P. Lang, 1989.

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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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Allan, Jacqueline. Is European accounting harmonised?: Study of the United Kingdom and France's accounting systems with specific reference to true and fair view, asset valuation and goodwill. Middlesbrough: Teesside Business School, 1996.

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Book chapters on the topic "True and fair view of accounting"

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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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Whittington, Geoffrey. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View." In Accounting and Regulation, 229–68. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_10.

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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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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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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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Schildbach, Thomas. "7.3 Der nachträgliche Idealgewinn als Leitbild des erfolgsorientierten revenue and expense view." In Fair Value Accounting, 167–71. Vahlen, 2015. http://dx.doi.org/10.15358/9783800650309-167.

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"True and fair: A business ethos ‘par excellence’." In The Routledge Companion to Financial Accounting Theory, 492–511. Routledge, 2015. http://dx.doi.org/10.4324/9780203074251-25.

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Conference papers on the topic "True and fair view of accounting"

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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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