haku: @indexterm international accounting / yhteensä: 75
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| Tekijä: | Evans, L. |
| Otsikko: | The true and fair view and the "fair presentation" override of IAS 1 |
| Lehti: | Accounting and Business Research
2003 : VOL. 33:4, p. 311-325 |
| Asiasana: | Accounting standards International accounting |
| Kieli: | eng |
| Tiivistelmä: | The "fair presentation" reguirement and the override in Internation Accounting Standard 1 are examined in this article. The objective is to attempt an explication of the nature, role and status of the override and to make recommendations regarding this application. The wording of the relevant provisions in IAS 1 is examined and these are compared and contrasted with other regulation containing similar concepts. The ensuing discussion centers aroud three interrelated themes: the hierarchies of (legal) rules in different legal systems, the relationship of "fair presentation" to IASC/B pronouncements and the status of the override in IAS 1. |
SCIMA