Introduction: the true and fair view in British accounting

Peter Walton

90 citations0/0 files storedEuropean Accounting Review

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

Abstract

This article sets out to provide a framework against which to evaluate the true and fair view. It poses the question as to what the true and fair view might mean, and what significance it has. It analyses what the term means in the British accounting literature, how the meaning of such a term arises and how it may be transferred to other countries. It then considers what is the significance of the term in the political arena.1

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References

1977The Rise of Professionalism 1916Cours de linguistique générale 1985Accounting in its social context: Towards a history of value added in the United Kingdom 1978Journal of business finance and accounting 1986Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.2001THE BRITISH ACCOUNTING REVIEW 1993The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?

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