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

International Journal of Accounting

Volumn 35, Issue 2, 2000, Pages 213-226

  Dunk, Alan S ^a   Kilgore, Alan ^a  

^a UNIVERSITY OF WESTERN SYDNEY   (Australia)

Author keywords

Accounting directives; Harmonization; Internationalization; Override; True and fair view

Indexed keywords

EID: 15844378093     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(00)00046-7     Document Type: Article

References (5)

1. Adams, C.A., P. Weetman, and S.J. Gray. 1993. "Reconciling National with International Accounting Standards." European Accounting Review, 2(3): 471-494.
2. Alexander, D. 1993. "A European True and Fair View?" European Accounting Review, 2(1): 59-80.
3. Alexander, D. 1996. "Truer and Fairer. Uninvited Comments on Invited Comments." European Accounting Review, 5(3): 483-493.
4. Bart, M.C. 1998. "European Accounting Harmonization." Accountancy, 121(125b): 70-71.
5. Bice, K. 1997. "Review Rekindles Debate Over Accounting Standards." Australian Financial Review, (May 22): 11.