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A true and fair view of the principles/rules debate


  • David Alexander
  • Eva Jermakowicz


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Suggested Citation

  • David Alexander & Eva Jermakowicz, 2006. "A true and fair view of the principles/rules debate," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 132-164.
  • Handle: RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164

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    Cited by:

    1. Roberto Pietra & Andrea Melis, 2016. "“Governance and corruption: is history repeating itself?” Fostering a debate and inviting contributions from a multidisciplinary perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 689-701, December.
    2. Andrew van Hulten & Michael Webber, 2010. "Do developing countries need 'good' institutions and policies and deep financial markets to benefit from capital account liberalization?," Journal of Economic Geography, Oxford University Press, vol. 10(2), pages 283-319, March.
    3. repec:eee:reacre:v:29:y:2017:i:2:p:129-138 is not listed on IDEAS
    4. Wally Smieliauskas & Russell Craig & Joel Amernic, 2008. "A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 225-250.
    5. Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
    6. Saher Aqel, 2012. "The IASB and FASB Convergence Process: Current Developments," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 83-105, April.
    7. Aldys Tan & Bikram Chatterjee & Victoria Wise & Mahmud Hossain, 2016. "An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation," Australian Accounting Review, CPA Australia, vol. 26(1), pages 45-65, March.
    8. repec:eee:crpeac:v:23:y:2012:i:2:p:117-133 is not listed on IDEAS
    9. repec:eee:crpeac:v:22:y:2011:i:2:p:236-242 is not listed on IDEAS
    10. Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27.
    11. 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.
    12. R. G. Walker, 2007. "Reporting entity concept: a case study of the failure of principles-based regulation," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 49-75.
    13. repec:eee:accfor:v:37:y:2013:i:1:p:67-80 is not listed on IDEAS

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