Amat, Oriol; Blake, John; Oliveras, Ester - Department of Economics and Business, Universitat … - 1999
'. Specifically, we: 1) Review the English language literature on 'true and fair view' to identify the key areas of controversy. 2 …) Consider the significance of the 'true and fair view' within the EU 4th Directive. 3) Report on the experience of Spanish … auditors in working with this concept, their views on the value of the term, and their experience in use of the true and fair …