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The true and fair view override in the European Accounting Directives


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  • Karel Van Hulle
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    This paper looks into the origin of the true and fair view override in the European Accounting Directives. It explains the meaning of the true and fair view override within the context of the Directives and how this principle has been implemented by the Member States of the European Union. The paper also compares the true and fair concept adopted in IAS 1 with the similar concept contained in the Accounting Directives. The paper concludes by emphasizing the usefulness of the true and fair view override within the context of an accounting regime based on a conceptual framework.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 6 (1997)
    Issue (Month): 4 ()
    Pages: 711-720

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    Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:711-720

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    Cited by:
    1. Marie Zelenková, 2010. "The True and Fair View in the European Union," Český finanční a účetní časopis, University of Economics, Prague, vol. 2010(3), pages 101-110.
    2. Stephen Zeff & Willem Buijink & Kees Camfferman, 1999. "'True and fair' in the Netherlands: inzicht or getrouw beeld ?," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 523-548.
    3. Alexander, David & Archer, Simon, 2000. "On the Myth of "Anglo-Saxon" Financial Accounting," The International Journal of Accounting, Elsevier, vol. 35(4), pages 539-557, 010.
    4. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    5. 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, 07.
    6. Katarzyna Kosmala MacLullich, 2001. "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers 0102, Centre for Economic Reform and Transformation, Heriot Watt University.


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