A true and fair view of position and results: the historical background

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Abstract
Recourse to earlier legislation and to the constitutive documents of partnerships and companies in the early years of the nineteenth century suggests that the ‘true and correct view’ of the states of affairs expected in the companies legislation of 1844 and 1856 was to be given by the valuation of assets at up-to-date prices, and specifically at selling prices in the ordinary course of business.

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