Principles vs rules: True and fair view and IFRSS

Abacus

Volumn 40, Issue 2, 2004, Pages i-iv

  Dean, Graeme ^a   Clarke, Frank ^a  

^a UNIVERSITY OF SYDNEY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84911083997     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2004.00157.x     Document Type: Article

References (8)

1. Chambers, R. J., ‘Accounting and Corporate Morality—The Ethical Cringe’, Australian Journal of Corporate Law, 1991.
2. Chambers, R. J., and P. Wolnizer, ‘A True and Fair View of Position and Results: The Historical Background’, Accounting, Business and Financial History, April 1991.
3. Clarke, F. L., G. W. Dean and K. G. Oliver, Corporate Collapse: Accounting, Regulatory and Ethical Failure, 2nd ed., Cambridge University Press, 2003.
4. Commonwealth of Australia, CLERP Paper No. 9, Proposals for Reform—Corporate Disclosure, Department of Treasury, September 2002.
5. Commonwealth of Australia, CLERP 9, Draft Provisions 9, Chapter 2, ‘Financial Reporting—True and Fair View’, October 2003.
6. Dean, G. W., ‘Auditor Independence Reforms—Recycled Ideas’, Abacus, June 2002.
7. Edwards, J. R. (ed.), British Company Legislation and Company Accounts, 1844–1976, Arno Press, 1981.
8. Joint Committee on Public Accounts and Audit, Report 391, Financial Reporting Schedule 2: True and Fair View, Part 1, August 2002.