Legal Certainty, European-ness andRealpolitik

David J. A. Alexander

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Accounting Theory and Financial Reporting Taxation and Legal Issues Auditing, Earnings Management, Governance

Abstract

The stimulus for this paper is an article published in 2005 by Wüstemann and Kierzek together with a critical comment thereon by Nobes in 2006. The original paper discusses the IFRS proposals, and the philosophy they represent, concerning revenue recognition. Nobes, in terms which this author broadly supports, criticises their revenue recognition proposals in some detail, together, again rightly, with some of their assumptions. This paper, rather than reopening these specific issues, considers the explicit statement, for example, p. 71, and elsewhere, that there is a ‘requirement of legal certainty in the European Union’, a statement which is given neither logical justification nor supporting references. IAS, EU requirements and GoB as a national concept are all argued to be flexible, judgemental and, necessarily and permanently, devoid of ‘legal certainty’. Implications of this analysis for regulation, harmonisation and for educational programmes in today's global environment are considered.

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References

n.d.A theory of justice original edition 1981Reason, Truth and History 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES 2004Language, translation and the problem of international accounting communication 2006A true and fair view of the principles/rules debate 1993A European true and fair view?1993A European true and fair view?2003On economic reality, representational faithfulness and the ‘true and fair override’

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2007Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication 2020International Accounting Standard Setting and Geopolitics 2009The True and Fair View in the European Union 2010Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’2006True and Fair View Revisited – A Reply to Alexander and Nobes 2009Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique

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