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

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Published: 4 June 2021
Last updated: 1 February 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

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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12

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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13

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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14

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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15

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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16

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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17

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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18

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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19

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

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20

Walton, Peter. "The true and fair view and the drafting of the Fourth Directive." European Accounting Review 6, no. 4 (December 1997): 721–30. http://dx.doi.org/10.1080/09638189700000013.

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21

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 (June 30, 2012): 104–15. http://dx.doi.org/10.29302/oeconomica.2012.14.1.9.

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22

Sedláček, J. "The methods of valuation in agricultural accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 2 (February 25, 2010): 59–66. http://dx.doi.org/10.17221/1487-agricecon.

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This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.
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23

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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24

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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25

Ho, Horace. "A Case Study of True and Fair View Override in Financial Reporting." Nang Yan Business Journal 5, no. 1 (December 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” (p. 2). The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.
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26

Sedláček, Jaroslav. "Harmonisation of agricultural accounting." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 149–56. http://dx.doi.org/10.11118/actaun200755060149.

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This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.
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27

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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28

Kosmala, Katarzyna. "True and Fair View orrzetelny i jasny obraz1? A survey of polish practitioners." European Accounting Review 14, no. 3 (January 2005): 579–602. http://dx.doi.org/10.1080/0963818042000336746.

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29

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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30

Shah, Dr Nirali Ketan. "FORENSIC ACCOUNTING: AN OVERVIEW IN INDIAN CONTEXT." GAP GYAN - A GLOBAL JOURNAL OF SOCIAL SCIENCES 3, no. 4 (November 15, 2020): 36–47. http://dx.doi.org/10.47968/gapgyan.34006.

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The rudiments objective of GAAP states that the financial statements must depict ‘true and fair’ view of the financial state of affairs. The ambivalence of ‘true and fair’ view created a dodge towards the rise of financial frauds, thereby wearying the trust of the users of financial information on the reported statements. Forensic accounting as new area of accounting in India has come to limelight recently due to quick increase in white collar crimes, financial crimes, cyber-crimes and growing complexities of the corporate environment. Forensic accounting is the triple practice that integrates accounting, auditing and investigative skills to conduct an examination into a company’s financial statements. The object of this study is to know the detailed conceptual clarity regarding the term Forensic Accounting. The study covered the necessary information regarding knowing the term Forensic Accounting, its definition, characteristics, objectives scope, role of a forensic accounting investigator and modus operandi (Techniques). It also covered differentiating points among the accounting, audit & forensic accounting. More over the well-known case of fraud has also been taken in the study. The data was collected to understand the objectives of forensic accounting and challenges faced by forensic investigators while examining various cases. The research largely makes use of secondary sources of data and the previous literature on forensic accounting, along with the experts’ views on the same. There is an urgent need to regularize the forensic accounting movement by the government and recognized accounting bodies in India.
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31

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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32

Smieliauskas, Wally, Russell Craig, and Joel Amernic. "A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’." Abacus 44, no. 3 (September 2008): 225–50. http://dx.doi.org/10.1111/j.1467-6281.2008.00261.x.

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33

Deegan, Craig, Pamela Kent, and Ching-Ju Lin. "The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept." Australian Accounting Review 4, no. 7 (May 1994): 2–12. http://dx.doi.org/10.1111/j.1835-2561.1994.tb00146.x.

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34

Baranov, P. P. "Creative accounting in the context of True and Fair View concept: Pro et contra." Международный бухгалтерский учет 20, no. 1 (January 16, 2017): 16–34. http://dx.doi.org/10.24891/ia.20.1.16.

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35

McGee, Andrew. "The ‘True and Fair View’ Debate: A Study in the Legal Regulation of Accounting." Modern Law Review 54, no. 6 (November 1991): 874–88. http://dx.doi.org/10.1111/j.1468-2230.1991.tb01855.x.

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36

Hamilton, Gavin, and Ciarán Ó hÓgartaigh. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting." Critical Perspectives on Accounting 20, no. 8 (November 2009): 910–20. http://dx.doi.org/10.1016/j.cpa.2009.02.003.

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37

Drábková, Zita. "Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 1859–66. http://dx.doi.org/10.11118/actaun201563061859.

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The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studies of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of a fair and true view. The evaluation further includes a comparison of uses of these models with respect to the International Financial Reporting Standards.
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38

Garvey, Anne Marie, Laura Parte, Bridget McNally, and José Antonio Gonzalo-Angulo. "True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting." Sustainability 13, no. 4 (February 11, 2021): 1928. http://dx.doi.org/10.3390/su13041928.

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This study focuses on true and fair view (TFV) and fair presentation (FP) in financial statements. It questions if attitudes towards the true and fair override (TFO) condition, included in European Union (EU) legislation and International Financial Reporting Standards (IFRS), is indicative of a principles-based approach or lip service to a concept that is rarely applied. We address this subject because we consider that there should be a consensus and harmonisation on TFV—that TFO has a vital role within the principles-based framework, and while the accounting standard development process should limit the application of the TFO concept, in practice, it is an important reporting option. TFV/TFO harmonisation also has an important role in sustainability accounting, to reveal company actions which are influenced by more than just the objective of complying with the standards. In the empirical part, accounting experts from 24 European countries were surveyed. Their responses suggest a lack of clarity around the distinction between TFV and FP and a reluctance to consider, in practice, the application of the TFO. Drawing on behavioural theories—ostrich effect and comfort theory—we find explanations and reasoning behind attitudes to these cornerstone concepts. Specifically, we try to explain behavioural attitudes to TFV/FP and TFO positions, which defend uncompromising compliance with standards.
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39

Ramachandran, Jayalakshmy, and Ramaiyer Subramanian. "Global warming – Accounting for emissions and issues thereon." Corporate Ownership and Control 8, no. 2 (2011): 427–35. http://dx.doi.org/10.22495/cocv8i2c4p2.

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It is seen that companies across the countries lack a proper system for accounting and valuation of emissions because the government bodies and standard setters have not been in a position to arrive at a consensus on an acceptable treatment such that the matching concept convention is not violated. The current systems adopted in some countries are seen to cause mismatch in accounting and reporting. Emissions and the resultant effect on climatic changes are persistent problems as of date. While the role of the government is sought to be enhanced to include addressing issues concerning global warming, it is indeed challenging for the auditors as well since statutes do not require any such reports and the auditors might lack the expertise to provide such reports while adhering to ‘true and fair view’ reporting. With cooperation of all nations, emissions can be controlled to a certain extent provided political consensus is arrived at among the countries. The accounting and the auditing profession should equip itself with proper accounting framework and guidelines to address environment related issues without marring ‘true and fair view’ of financial statements.
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40

Egan, Matthew, and William Yanxi Xu. "The true and fair view: exploring how managers, directors and auditors engage in practice." Accounting Forum 44, no. 4 (March 9, 2020): 398–420. http://dx.doi.org/10.1080/01559982.2020.1727177.

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41

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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42

Haupt, Madlen, and Roland Ismer. "The EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’." Accounting in Europe 10, no. 1 (June 2013): 71–97. http://dx.doi.org/10.1080/17449480.2013.772726.

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43

Ustinova, Yana. "The true and fair view concept: the palette of controversial points (of “worth banning” to “worth keeping”)." Journal of Digital Art & Humanities 2, no. 1 (June 26, 2021): 39–47. http://dx.doi.org/10.33847/2712-8148.2.1_4.

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Dynamic changes and observed crisis phenomena in the economy, as well as high-profile accounting scandals of recent decades and subsequent revisions of accounting standards, necessitate a critical assessment of the conceptual framework for preparing financial statements that are adequate to the real state of affairs. At the same time, the accumulated practice of applying the true and fair view concept revealed some shortcomings. In this situation, the center of attraction of researchers' interest is the question of whether this concept meets the modern challenges of accounting, whether it is advisable to preserve and develop it. The aim of the article: an overview of the main research trends describing the significance of this concept for the current state of accounting, an assessment of the stages of their development. The analysis was carried out through research of scientific publications. The result was the identification of the main researching areas of the true and fair view concept, an analysis of their changes over time, an overview of the current increment of scientific knowledge, and the factors that led to such an increment for the last few years. In the course of the work, the areas of emerging scientific interest, as well as areas of maintaining scientific interest, were noted from the position of enriching theoretical and practical knowledge about the applicability of the concept. Special attention was drawn to the following issues: the relationship between overrides from accounting standards and the quality of financial statements, options for interpreting the concept by various groups of users of financial statements in settings of the legal and socio-cultural context differences, the role of auditors in assessing of the compliance with this concept. In conclusion were called the arguments of supporters to recognize this concept as worthy of banning, as well as the arguments of supporters to recognize this concept as worthy of keeping. Prospective directions of future scientific research in this direction were proposed.
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44

Kosmala-MacLullich, Katarzyna. "The true and fair view construct in the context of the Polish transition economy: some local insights." European Accounting Review 12, no. 3 (September 2003): 465–87. http://dx.doi.org/10.1080/0963818031000087844.

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45

Homola, David, and Marie Paseková. "Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic." Equilibrium 15, no. 3 (September 7, 2020): 595–611. http://dx.doi.org/10.24136/eq.2020.026.

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Research background: Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company’s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. Purpose of the article: The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. Methods: The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. Findings & Value added: The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown be-tween the frequency of misstatements occurrence and the average size of mis-statements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information. This paper broadens the literature on the factors influencing the quality of financial statements prepared under IFRS and simultaneously reaches conclusions disproving the frequently noted bene-fits of IFRS implementation.
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46

Stewart, Ian C. "THE ETHICS OF DISCLOSURE IN COMPANY FINANCIAL REPORTING IN THE UNITED KINGDOM 1925–1970." Accounting Historians Journal 18, no. 1 (June 1, 1991): 35–54. http://dx.doi.org/10.2308/0148-4184.18.1.35.

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Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.
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47

Gudonytė, Birutė, and Kristina Rudžionienė. "The relationship between the financial crisis and the measurement of fair value in financial statements." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 43–51. http://dx.doi.org/10.15388/batp.2014.15.4.

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Literature suggests that the main goal of fair value evaluation is more reliable and relevant information disclosure to external users. However, in 2007, at the beginning of the global financial crisis, the benefits of fair value, as well as the opportunity to provide information about the true and fair view of a company, were called into question. Opponents of the fair value claim that the fair value was the main reason for the global financial crisis, but the advocates disagree; therefore, the correlation between the fair value and crisis is controversial. It reflects the problem of the thesis: how the system of fair value accounting influenced the financial crisis? Object of the paper: the method of true value measurement. Aim of the paper: to evaluate the measurement of fair value and its potential impact on the financial crisis in Lithuania. After analysing the evaluation of 25 Lithuanian listed companies by disclosure of fair value, it can be state that stock companies evaluate more property than liabilities by disclose the fair value. A correlation coefficient was determined while assessing the correlation between the application of fair value in financial reports and financial crisis in Lithuania, but it disapproved the correlation.
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48

Košovská, Iveta, Ivana Váryová, Alexandra Ferenczi Vaňová, and Renáta Krajčírová. "The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council." Acta Regionalia et Environmentalica 11, no. 2 (December 1, 2014): 71–75. http://dx.doi.org/10.1515/aree-2014-0012.

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Abstract The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU). The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR) to the European Union (EU) the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users
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49

Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41
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Gláserová, Jana, and Milena Otavová. "Receivables impairment comparison – accounting and taxation perspective." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 33–42. http://dx.doi.org/10.11118/actaun200957030033.

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Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts. Impairment of the bad debts is the reaction to these changes. The impairment is based on the prudence principle and the true and fair view principle. There are quite different rules for impairment application for taxation purposes in the Czech Republic than for financial reporting are set up by Income Tax Act. The paper is concerned with the comparison of ways of bad debts impairment reporting in the entrepreneurs’ financial reporting system and in the banks financial reporting system.The receivables definitions are similar for entrepreneurs and for banks. There are some differences in their classification and in the way of prudent principle application in this area.
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