There is an enormous literature relating to the true and fair view (hereafter TFV). We are concerned with how the concept is actually perceived by various actors in an emerging economy which has only recently joined the European Union, i.e. Romania. Romania has a code law system with an obvious...

In this comment, I reply to criticisms of my article on the trial of seven defendants accused of providing the public with misleading information shortly before the L’Aquila, central Italy, earthquake of 6 April 2009. Copyright The Author(s) 2015

<title>ABSTRACT</title> The stimulus for this paper is an article published in 2005 by Wüstemann and Kierzek together with a critical comment thereon by Nobes in 2006. The original paper discusses the IFRS proposals, and the philosophy they represent, concerning revenue recognition. Nobes, in terms which this...