Introduction: the true and fair view in British accounting
This article sets out to provide a framework against which to evaluate the true and fair view. It poses the question as to what the true and fair view might mean, and what significance it has. It analyses what the term means in the British accounting literature, how the meaning of such a term arises and how it may be transferred to other countries. It then considers what is the significance of the term in the political arena.1
Volume (Year): 2 (1993)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20 |
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:2:y:1993:i:1:p:49-58. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)
If references are entirely missing, you can add them using this form.