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The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade

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  • Dunk, Alan S.
  • Kilgore, Alan

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  • Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:2:p:213-226
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    1. Per Thorell & Geoffrey Whittington, 1994. "The harmonization of accounting within the EU," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 215-240.
    2. John Forker & Margaret Greenwood, 1995. "European harmonization and the true and fair view," European Accounting Review, Taylor & Francis Journals, vol. 4(1), pages 1-32.
    3. David Alexander, 1996. "Truer and fairer. Uninvited comments on invited comments," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 483-493.
    4. Craig Deegan & Pamela Kent & Ching-Ju Lin, 1994. "The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept," Australian Accounting Review, CPA Australia, vol. 4(7), pages 2-12, May.
    5. Carol Adams & Pauline Weetman & Sidney Gray, 1993. "Reconciling national with international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 471-494.
    6. K. Van Hulle & K. U. Leuven, 1993. "Truth and untruth about true and fair: a commentary on 'A European true and fair view' comment," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 99-104.
    7. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 59-80.
    8. Karel Van Hulle, 1997. "The true and fair view override in the European Accounting Directives," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 711-720.
    9. Emenyonu, Emmanuel N. & Gray, Sidney J., 1996. "International accounting harmonization and the major developed stock market countries: An empirical study," The International Journal of Accounting, Elsevier, vol. 31(3), pages 269-279.
    10. Houghton, Keith A., 1987. "True and fair view: An empirical study of connotative meaning," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 143-152, March.
    11. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 17-46.
    12. Stephen Zeff, 1993. "International accounting principles and auditing standards," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 403-410.
    13. P. Weetman & E. A. E. Jones & C. A. Adams & S. J. Gray, 1998. "Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 189-208, March.
    14. Dieter Ordelheide, 1996. "True and fair view," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 495-506.
    15. Sara York Kenny & Robert Larson, 1993. "Lobbying behaviour and the development of international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 531-554.
    16. Peter Walton, 1993. "Introduction: the true and fair view in British accounting," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 49-58.
    17. K. Van Hulle, 1993. "Harmonization of accounting standards in the EC," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 387-396.
    18. Dieter Ordelheide, 1993. "True and fair view," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 81-90.
    19. Pat Sucher & Willie Seal & Ivan Zelenka, 1996. "True and fair in the Czech Republic: a note on local perceptions," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 545-557.
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    Cited by:

    1. Lisa Evans, 2003. "The true and fair view and the ‘fair presentation’ override of IAS 1," Accounting and Business Research, Taylor & Francis Journals, vol. 33(4), pages 311-325.
    2. Vladu Alina Beattrice & Matis Dumitru, 2012. "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 972-977, July.
    3. Stewart Jones & Alison D. Higgins, 2006. "Australia's switch to international financial reporting standards: a perspective from account preparers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 629-652, December.

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