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The true and fair view requirement in recent national implementations

Aisbitt, Sally and Nobes, Christopher (2001). The true and fair view requirement in recent national implementations. Accounting and Business Research, 31(2) pp. 83–90.

URL: http://www.tandfonline.com/doi/abs/10.1080/0001478...
DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1080/00014788.2001.9729603
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Abstract

This note examines the implementation of the true and fair view requirement into the laws of Austria. Finland. Norway and Sweden. It builds on an earlier analysis of the 12 EU member states that had previously implemented the requirement. It is found that three of the four countries depart from the wording of the appropriate language versions of the Fourth Directive. Also, two of the countries do not implement the 'override', and the other two implement it in a way not done before, by reserving to the member state the specification of the allowed departures. [ABSTRACT FROM AUTHOR]

Item Type: Journal Article
Copyright Holders: 2001 Taylor & Francis
ISSN: 2159-4260
Keywords: accounting; accounting law; accounting legislation; accounting standards; financial statements; fair presentation; European Union
Academic Unit/Department: Open University Business School
Item ID: 1606
Depositing User: Users 12 not found.
Date Deposited: 12 Jul 2006
Last Modified: 12 Feb 2014 15:51
URI: http://oro.open.ac.uk/id/eprint/1606
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