The true and fair view requirement in recent national implementations

Sally Aisbitt · Christopher William Nobes

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

Abstract

This note examines the implementation of the true and fair view requirement into the laws of Austria, Finland, Norway and Sweden. It builds on an earlier analysis of the 12 EU member states that had previously implemented the requirement. It is found that three of the four countries depart from the wording of the appropriate language versions of the Fourth Directive. Also, two of the countries do not implement the ‘override’, and the other two implement it in a way not done before, by reserving to the member state the specification of the allowed departures.

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2006EUROPEAN ACCOUNTING REVIEW 1993The True and Fair View Requirement: Impact on and of the Fourth Directive 1993A European true and fair view?

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