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A true and fair view: harmonization of the accounting
Högskolan Väst, Institutionen för ekonomi och it, Avd för datavetenskap och informatik.ORCID-id: 0000-0002-1421-868X
2008 (Engelska)Ingår i: European journal of management, ISSN 1555-4015, nr SummerArtikel i tidskrift (Refereegranskat) Published
Abstract [en]

The aim of this paper is to describe the essence of the concept "true and fair view, in Swedish "a correct view" (en rattvisande bild). The aim is also to present how this concept is practically handled in some different countries and how this has influenced the accounting internationally. In the harmonization process of the accounting in different countries the concept "true and fair view" have been important. Different accounting traditions have traditionally had an impact on the accounting in different countries. Which tradition a country belongs to is to a great extent dependent on how the companies in the country have financed their capital. The countries where the companies' capital is built up by a capital-based financial market with individual investors and shareholder have traditionally belonged to the Anglo-Saxon accounting tradition. In the countries traditionally belonged to the continental accounting tradition it is the polity and the credit-market who have financed the long-termed investments. Today, the financing market is being more and more globalized. This will impy that companies in different countries are needed to harmonize their financial accounting. Thereby some laws and directive in different countries are going to be changed.

Ort, förlag, år, upplaga, sidor
Russian Federation: International Academy of Management , 2008. nr Summer
Nyckelord [en]
true and fair view, international accounting, harmonization, Anglo-Saxon accounting tradition, Continental accounting tradition
Nationell ämneskategori
Ekonomi och näringsliv
Forskningsämne
SAMHÄLLSVETENSKAP, Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hv:diva-1988OAI: oai:DiVA.org:hv-1988DiVA, id: diva2:278606
Tillgänglig från: 2009-11-27 Skapad: 2009-11-27 Senast uppdaterad: 2015-06-24Bibliografiskt granskad

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