A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'
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References listed on IDEAS
- Frank L. Clarke, 2006. "Introduction: true and fair-"anachronism" or "quality criterion" par excellence?," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 129-131.
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- 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.
- Philip M. Linsley & Michael J. Lawrence, 2007. "Risk reporting by the largest UK companies: readability and lack of obfuscation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 620-627, July.
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- Wally Smieliauskas & Russell Craig & Joel Amernic, 2010. "Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander," Abacus, Accounting Foundation, University of Sydney, vol. 46(4), pages 455-463, December.
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