THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION

Brian A. Rutherford

62 citations0/0 files storedJournal of Business Finance &amp Accounting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

This paper examines the true and fair view doctrine as currently employed by British accountants. It argues that the doctrine lacks a satisfactory explication; that the use of ‘professional judgement’ cannot provide an acceptable substitute for explication; that the unexplicated doctrine does not serve the interests of the public or the profession; and that the profession should consider using compliance with generally accepted accounting principles as its test for the quality of financial reporting, either instead of or as an explication for the true and fair view doctrine.

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2010Observations on the changing language of accounting 2006Perceptions of the true and fair view concept: an empirical investigation 2003The true and fair view and the ‘fair presentation’ override of IAS 1 2009The Third Policeman: ‘The true and fair view’, language and the habitus of accounting 1992Beyond the audit expectations gap 1994Financial Reporting Quality Labels 2018Impaired translations: IFRS from English and annual reports into English 2010Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowego

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