The True and Fair View in the European Union

Věrný a poctivý obraz v Evropské unii

Marie Zelenková

Český finanční a účetní časopis, 2010, vol. 2010, issue 3, 101-110

Abstract: The main topic of my article is a discussion of the paper of David Alexander and Eva Eberhartinger. Authors of this paper explored the issue of the true and fair view as an overriding principle within the European Union, via a legally based analysis of the relationship between EU and national laws. The true and fair override remains central to European Union Directives, and its importance was confirmed by the IASB in its 2007 revision of IAS 1 (see paras. BC 23 - 30). They (authors) applied the supremacy of European law to methods of incorporating the true and fair view into national legislation, using Austria as a detailed case study.

Keywords: True and Fair View; Roman law; Common law; Generally accepted accounting principles; Věrný a poctivý obraz; Římské právo; Zvykové právo; Všeobecně uznávané účetní zásady (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.cfuc.79

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