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Authors: R. H. Parker, P. W. Wolnizer (Editor), C. W. Nobes
ISBN-13: 9780815322733, ISBN-10: 0815322739
Format: Hardcover
Publisher: Taylor & Francis, Inc.
Date Published: February 1996
Edition: REPRINT
Introduction | ||
Acknowledgments | ||
A True and Fair View of Position and Results: the Historical Background | 3 | |
The True and Fair View Doctrine: A Search For Explication | 25 | |
The Explication of the True and Fair View Doctrine: A Comment | 39 | |
The Explication of the True and Fair View Doctrine: A Reply | 51 | |
Fairness in Financial Reporting | 57 | |
Are Truth and Fairness Generally Acceptable? | 73 | |
A True and Fair View | 81 | |
True and Fair Accounts: A Legal Anachronism | 97 | |
Debating True and Fair in Australia: An Exercise in Deharmonization? | 111 | |
A True and Fair View in Corporate Reporting. Its Meaning and Significance | 145 | |
A True and Fair View of Financial Position | 151 | |
The Argyll Foods Case. A Legal Analysis | 171 | |
Group Accounts and the True and Fair View | 183 | |
Legal Opinion on 'True and Fair' | 189 | |
True and Fair v The Rule Book: Which is the Answer to Creative Accounting? | 195 | |
True and Fair View - an Accounting Anachronism | 219 | |
True and Fair View: An Empirical Study of Connotative Meaning | 227 | |
'True and Fair': UK Auditors' View | 239 | |
The True and Fair View: A Study of Australian Auditors' Application of the Concept | 255 | |
Reflexions sur I'Image Fidele. A Propos de I'Espece Argyll ["Reflections on the True and Fair View. About the Argyll Case"] | 269 | |
English Language Abstract | 275 | |
English Language Equivalent of 'Geeft een Getrouw Beeld' | 277 | |
A European True and Fair View? | 281 | |
True and Fair View: a European and a German Perspective. A Commentary on 'A European True and Fair View?' | 305 | |
The True and Fair Requirement: Impact on and of the Fourth Directive | 317 |