An International View of True and Fair Accountingby R. H. Parker
Pub. Date: 10/28/1994
Since its beginnings, a `true and fair view'' as a central and overriding legal requirement for financial reporting has spread through the Commonwealth and the European Community. As it has moved geographically, so it has been adapted in its application and wording. An International View of True and Fair Accounting brings together key writings on this subject, an extensive bibliography on the issue and analysis of relevant literature. The appendices include official documents on a true and fair view, and there is a substantial foreword by David Tweedie, Chairman of the UK's Accounting Standards Board.
Table of ContentsForeword Preface 1. What they say about True and Fair: A Survey of the English Language Literature 2. True and Fair: A Survey of UK Financial Directors 3. True and Fair: UK Auditors' View 4. The True and Fair Requirement: Impact on and of the Fourth Directive 5. Debating True and Fair in Australia: An Exercise in Deharmonization Bibliography Appendices
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