True and Fair View
نویسندگان
چکیده
منابع مشابه
Critical Issues on the Enforcement of the “true and Fair View” Accounting Principle. Learning from Parmalat
This paper analyses and discusses the “positive” issues of the overriding international financial reporting standards principle of “true and fair view” in connection with corporate governance mechanisms. The analysis is based on case study evidence. Empirical evidence from the Parmalat case with regards to the role of the information supply and demand side agents is analysed. This study provide...
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ژورنال
عنوان ژورنال: Review of Business and Legal Sciences
سال: 2017
ISSN: 1646-1029
DOI: 10.26537/rebules.v0i22.1021