An International View of True and Fair Accounting

An International View of True and Fair Accounting

by R. H. Parker
     
 

ISBN-10: 0415114632

ISBN-13: 9780415114639

Pub. Date: 10/28/1994

Publisher: Routledge

Since its genesis in the 1947 Companies Act, 'a true and fair view' has produced much debate among professionals. In this book, Parker and Nobes bring together the explanatory and often contentious opinions of key international accountants and lawyers for the first time. By including documents that have shaped international usage of that convention, Parker and Nobes…  See more details below

Overview

Since its genesis in the 1947 Companies Act, 'a true and fair view' has produced much debate among professionals. In this book, Parker and Nobes bring together the explanatory and often contentious opinions of key international accountants and lawyers for the first time. By including documents that have shaped international usage of that convention, Parker and Nobes provide a useful analysis of the full meaning and effect of a true and fair view. Considered a 'will-o-the-wisp' subject by most academic writers, the concept of 'a true and fair view' remains pivotal in much current accounting practice. Nobes and Parker grasp the nettle and attempt to clarify what international opinion has concluded about this central accounting issue.

Product Details

ISBN-13:
9780415114639
Publisher:
Routledge
Publication date:
10/28/1994
Series:
International Accounting Series
Pages:
128
Product dimensions:
5.51(w) x 8.66(h) x (d)
Age Range:
18 Years

Table of Contents

List of figures and tables
Foreword
Preface
1What they say about true and fair: a survey of the English-language literature1
2'True and fair': a survey of UK financial directors19
3'True and fair': UK auditors' view39
4The true and fair view requirement: impact on and of the Fourth Directive61
5Debating true and fair in Australia: an exercise in deharmonization?89
Bibliography of writings in English on true and fair, 1944-1993121
Appendices to the book129
I 'The English-language equivalent of Geeft een Getrouw Beeld'131
II The opinion of English counsel (then known as Leonard Hoffman QC and Mary Arden) on true and fair (1983)135
III The opinion of Scottish counsel (then known as J.A.D. Hope) on true and fair (1984)143
IV The up-dated opinion of English counsel (Mary Arden QC) on true and fair (21 April 1993)147
V UK's Urgent Issues Task Force Abstract 7 (dated 17 December 1992): 'true and fair view override disclosures' (1992)153

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >