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Creative Accounting: Two and Two Make Five

Keron Bhattacharya

Chapter 12 in Accountancy’s Faulty Sums, 1992, pp 184-201 from Palgrave Macmillan

Abstract: Abstract How do we define a true and fair view? Your definition may not be the same as mine. A husband’s true and fair view is rarely the same as his wife’s. An employer’s true and fair view is almost never the same as his employees’.

Keywords: Balance Sheet; Capital Expenditure; fIXed Asset; Extraordinary Item; Balance Sheet Date (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-12887-7_13

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DOI: 10.1007/978-1-349-12887-7_13

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