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| Author: | Low, C. K. Koh, H. C. |
| Title: | Concepts associated with the "true and fair view": Evidence from Singapore |
| Journal: | Accounting and Business Research
1997 : SUMMER, VOL. 27:3, p. 195-202 |
| Index terms: | ATTITUDES FINANCIAL STATEMENTS COMPETENCIES SINGAPORE |
| Language: | eng |
| Abstract: | The objective of this paper is to assess the perceptions of the true and fair view as held by bank officers, accountants and managers in Singapore, and to investigate whether differential perceptions exist among these groups. Also, whether the true and fair view is associated with compliance with GAAP and with legal requirements, is examined. It was found that across the three groups, perceptions of the true and fair view did not differ significantly. "True and fair" is not perceived to mean compliance with legal requirements or/and with GAAP. |
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