Kilgore, Alan; Leahy, Sharron; Mitchell, Graeme - In: Asian Review of Accounting 7 (1999) 1, pp. 96-111
Considerable conceptual and technical ambiguity still surrounds the use of the true and fair view concept. Despite these ambiguities, this concept has been adopted into the corporate legislation of numerous countries. Investigations into the use of the true and fair view in Europe have revealed...
