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An international view of true and fair accounting

Author: R H Parker; Christopher Nobes
Publisher: London ; New York : Routledge, 1994.
Series: Routledge series on international accounting and finance.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Since its genesis in the 1947 Companies Act, 'a true and fair view' has produced much debate among professionals. In this book, Parker and Nobes bring together the explanatory and often contentious opinions of key international accountants and lawyers for the first time. By including documents that have shaped international usage of that convention, Parker and Nobes provide a useful analysis of the full meaning and  Read more...
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Genre/Form: Financial statements
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: R H Parker; Christopher Nobes
ISBN: 0415114632 9780415114639
OCLC Number: 29952886
Description: xiv, 155 pages : illustrations ; 23 cm.
Contents: Foreword / David Tweedie --
1. What they say about true and fair: a survey of the English-language literature --
2. 'True and fair': a survey of UK financial directors --
3. 'True and fair': UK auditors' view --
4. The true and fair view requirement: impact on and of the Fourth Directive --
5. Debating true and fair in Australia: an exercise in deharmonization? --
Bibliography of writings in English on true and fair, 1944-1993 --
I 'The English-language equivalent of Geeft een Getrouw Beeld' / Stephen A. Zeff --
II The opinion of English counsel (then known as Leonard Hoffman QC and Mary Arden) on true and fair (1983) --
III The opinion of Scottish counsel (then known as J.A.D. Hope) on true and fair (1984) --
IV The up-dated opinion of English counsel (Mary Arden QC) on true and fair (21 April 1993) --
V UK's Urgent Issues Task Force Abstract 7 (dated 17 December 1992): 'true and fair view override disclosures' (1992).
Series Title: Routledge series on international accounting and finance.
Responsibility: R.H. Parker and C.W. Nobes.

Abstract:

Since its genesis after the 1947 Companies Act, the concept of a "true and fair view" has produced much debate among accounting professionals. The authors of this survey bring together the  Read more...

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