search query: @indexterm EUROPEAN COMMUNITY / total: 356
reference: 154 / 356
| Author: | Nobes, C. |
| Title: | The true and fair view requirement: impact on and of the fourth directive |
| Journal: | Accounting and Business Research
1993 : WINTER, VOL. 24:93, p. 35-48 |
| Index terms: | ACCOUNTING EUROPEAN COMMUNITY DEVELOPMENT |
| Language: | eng |
| Abstract: | The overriding British legal requirement for financial reporting of giving "a true and fair view" (TFV) has been exported to continental Europe via the European Community's (EC) Fourth Directive on Company Law. This paper considers accounting rules in continental Europe before this process, and traces the gradual acceptance of the predominance of TFV in the drafting of the Directive after UK accession to the EC. The signifiers used in different European languages in the various drafts of the Directive are examined. |
SCIMA