Since its genesis after the 1947 Companies Act, the concept of a "true and fair view" has produced much debate among professionals. The authors bring together the explanatory and often contentious opinions of key international accountants and lawyers. By including documents that have shaped international usage of that convention, Parker and Nobes provide a useful analysis of the full meaning and effect of a "true and fair view". Considered a "will-o-the-wisp" subject by most academic writers, the concept remains pivotal in much current accounting practice. Nobes and Parker attempt to clarify what international opinion has concluded about this central accounting issue.
- ISBN10 0415114632
- ISBN13 9780415114639
- Publish Date 6 October 1994
- Publish Status Out of Print
- Out of Print 24 November 2004
- Publish Country GB
- Imprint Cengage Learning EMEA
- Format Hardcover
- Pages 128
- Language English