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| Tekijä: | Alexander, D. Eberhartinger, E. |
| Otsikko: | The true and fair view in the European Union |
| Lehti: | European Accounting Review
2009 : SEP, VOL. 18:3 p. 571-594 |
| Asiasana: | law European Union Austria national law accounting standards |
| Kieli: | eng |
| Tiivistelmä: | The study examines the issue of the true and fair view (hereafter as: TFV) and the overriding principle within the European Union (hereafter as: EU) in a legally based analysis of the relationship between EU and national laws. The supremacy of European law is applies to methods of incorporating the TFV into national legislation. Austria is used as a detailed case study. It is shown that all countries either have an override or have failed to honour their EU commitments. The importance of the Roman law teleological principle in legal application and interpretation is also explained. |
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