Introduction: the true and fair view in British accounting
- 1 May 1993
- journal article
- research article
- Published by Taylor & Francis in European Accounting Review
- Vol. 2 (1) , 49-58
- https://doi.org/10.1080/09638189300000003
Abstract
This article sets out to provide a framework against which to evaluate the true and fair view. It poses the question as to what the true and fair view might mean, and what significance it has. It analyses what the term means in the British accounting literature, how the meaning of such a term arises and how it may be transferred to other countries. It then considers what is the significance of the term in the political arena.1Keywords
This publication has 4 references indexed in Scilit:
- Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.Accounting, Organizations and Society, 1986
- Accounting in its social context: Towards a history of value added in the United KingdomAccounting, Organizations and Society, 1985
- Indetermination: Professional Knowledge, Organization and ControlSociological Review, 1983
- The Rise of ProfessionalismPublished by University of California Press ,1977