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| Author: | Dunk, A. Kilgore, A. |
| Title: | The reintroduction of the true and fair override and harmonization with IASC standards in Australia: lessons from the EU and implications for financial reporting and international trade |
| Journal: | International Journal of Accounting
2000 : VOL. 35:2, p. 213-226 |
| Index terms: | HARMONIZATION ACCOUNTING INTERNATIONALIZATION |
| Language: | eng |
| Abstract: | Two issues currently facing Australia having implications for financial reporting and trade are first, calls for the reintroduction of the true and fair view (TFV) override and second, the move to harmonize Australian accounting standards with those of the International Accounting Standards Committee (IASC). The purpose of this article is to examine the likely effects of such moves given the increasing globalization of both financial and product markets. |
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