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A true and fair view: harmonization of the accounting
University West, Department of Economics and IT, Division of Computer Science and Informatics.ORCID iD: 0000-0002-1421-868X
2008 (English)In: European journal of management, ISSN 1555-4015, no SummerArticle in journal (Refereed) 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.

Place, publisher, year, edition, pages
Russian Federation: International Academy of Management , 2008. no Summer
Keywords [en]
true and fair view, international accounting, harmonization, Anglo-Saxon accounting tradition, Continental accounting tradition
National Category
Economics and Business
Research subject
SOCIAL SCIENCE, Business administration
Identifiers
URN: urn:nbn:se:hv:diva-1988OAI: oai:DiVA.org:hv-1988DiVA, id: diva2:278606
Available from: 2009-11-27 Created: 2009-11-27 Last updated: 2015-06-24Bibliographically approved

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Citation style
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  • Other locale
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Output format
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  • asciidoc
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