Truer and fairer. Uninvited comments on invited comments
European Accounting Review Volume 2, Number 1, carried a special section on the true and fair view concept (TFV). This contained a number of invited comments on a paper by the present author. This new paper picks up the discussion from that point and comments on the comment papers, especially on the more critical points therein. This paper, while seeking to rebut a number of detailed points from commentators, argues as its central positive thesis that an overriding concept such as TFV is logically necessary if accounting in Europe is to fulfil a rational rather than an arational function. Finally a brief comment is made on the apparently fundamental disagreement arising between two cultures within Europe.
Year of publication: |
1996
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Authors: | Alexander, David |
Published in: |
European Accounting Review. - Taylor & Francis Journals, ISSN 0963-8180. - Vol. 5.1996, 3, p. 483-493
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Publisher: |
Taylor & Francis Journals |
Saved in:
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