'True and Fair' as the Moral Compass of Financial Reporting

Experience with the 75 years of development of, and increasing reliance on, written standards of corporate financial reporting suggests that balancing them with community's social norms may be a better option. “True and fair” override of written standards could serve as the moral compass of financial reporting

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Year of publication:	2011
Authors:	Sunder, Shyam
Publisher:	[S.l.] : SSRN
Subject:	Rechnungswesen \| Accounting \| Unternehmensethik \| Business ethics \| Berichtswesen \| Reporting
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 15, 2009 erstellt Volltext nicht verfügbar
Classification:	M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014178627