Salihin, Abang; Fatima, A.H.; Anam Ousama, Abdulrahman - In: Journal of Islamic Accounting and Business Research 5 (2014) 2, pp. 142-157
Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and … providing a true and fair view (TFV) is paramount; thus an override of inapplicable accounting standards and regulation is …