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| Author: | Kosmala-MacLullich, K. |
| Title: | The True and Fair View Construct in the Context of the Polish Transition Economy: Some Local Insights |
| Journal: | European Accounting Review
2003 : VOL. 12:3, p. 465-488 |
| Index terms: | POLAND TRANSITION ECONOMIES FINANCIAL REPORTING |
| Language: | eng |
| Abstract: | This paper addresses issues of financial reporting within the context of European harmonization and accession. This paper provides insights as to the meaning and the local embeddedness of TFV in the context of the Polish transitional economy. The question addressed in this paper is how the construct of TFV is understood and operationalized. This paper demonstrates the particular local understanding of the TFV construct in contemporary Poland through textual analysis of the legal pronouncements and narrative analysis of local debates and commentaries in the national press and academic journals. The paper concludes that TFV is a contingent construct which resides in a particular socio-economic, historic and cultural context. |
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