True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting

True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting

This study focuses on true and fair view (TFV) and fair presentation (FP) in financial statements. It questions if attitudes towards the true and fair override (TFO) condition, included in European Union (EU) legislation and International Financial Reporting Standards (IFRS), is indicative of a prin...

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Bibliographic Details
Main Authors: Anne Marie Garvey, Laura Parte, Bridget McNally, José Antonio Gonzalo-Angulo
Format: Article
Language:English
Published: MDPI AG 2021-02-01
Series:Sustainability
Subjects:
true and fair view
fair presentation
override
survey
sustainability
IFRS
Online Access:https://www.mdpi.com/2071-1050/13/4/1928

Internet

https://www.mdpi.com/2071-1050/13/4/1928

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