Perceptions of True and Fair View: Effects of Professional Status and Maturity

Author:

Gonzalo-Angulo J. A.,Garvey A. M.,Parte L.

Publisher

Springer International Publishing

Reference20 articles.

1. Alexander, D., Jermakowick, E.: A true and fair view of the principles/rules debate. Abacus 42(2), 132–164 (2006)

2. Alexander, D., Eberhartinger, E.: The true and fair view in the European union. Eur. Account. Rev. 18(3), 571–594 (2009)

3. Arden, J.: True and fair view: a European perspective. Eur. Account. Rev. 6(4), 675–679 (1997)

4. Cea, J.L., Vidal, R.: Escenarios de excepción de prevalencia de la imagen fiel sobre los principios y normas contables legales: análisis conceptual y evidencia empírica para las empresas españolas cotizadas en el Ibex 35 [Exceptional scenes of True and Fair View prevalence over legal and accounting principles]. Estudios financieros 308, 113–150 (2008)

5. Garvey, A.: Los antecedentes de la imagen fiel y su aplicación en España [The origins of True and Fair View and its application in Spain]. Dykinson, Madrid (2012)

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