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| Tekijä: | Wüstemann, J. Kierzek, S. |
| Otsikko: | True and fair view revisited - A reply to Alexander and Nobes |
| Lehti: | Accounting in Europe
2006 : VOL. 3, p. 91-116 |
| Asiasana: | accounting standards regulations European Union |
| Kieli: | eng |
| Tiivistelmä: | This paper is a response to the critical comments of Alexander (2006) and Nobes (2006) on the authors' article on revenue recognition, publ. in this journal (by Wüstemann and Kierzek, 2005). While Alexander primarily objects to our statement that there is a 'requirement of legal certainty in the European Union', Nobes challenges our interpretation of the true and fair view principle and its role in the endorsement and application of IFRS in the European Union (EU). Alexander's objections are replied by providing references, which evidence that the principle of legal certainty represents a fundamental concept of Community law. Nobes' counter-arguments are refuted by inferring from the objective of the IAS Regulation and the purpose of the endorsement mechanism that a common meaning of the true and fair view principle must exist in the EU etc. |
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