True and fair view: a UK auditor's perspective

Graham Stacy

European Accounting Review, 1997, vol. 6, issue 4, 705-709

Abstract: The article reviews discussions which took place among audit regulators in the UK concerning the true and fair view in the context of an unpublished draft definition. It suggests that the term can be understood in relation to user needs for information and as such could apply to any accounting information of any kind. It notes that in practice the term has, over time, become associated exclusively with accounts prepared in compliance with financial reporting rules currently in force

Date: 1997
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09638189700000011 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:6:y:1997:i:4:p:705-709

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638189700000011

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().