publication . Article . 2010

"Tikro ir teisingo vaizdo" samprata Lietuvos apskaitos reguliavime

Rudžionienė, Kristina; Christauskas, Česlovas;
Open Access English
  • Published: 01 Jan 2010 Journal: Socialiniai mokslai, volume 2,010, issue 1 (67), pages 42-48 (issn: 1392-0758, Copyright policy)
The "true and fair view" concept is very popular in the professional accountants’ language. After theoretical analysis of the "true and fair view" concept it was made research how understanding of this concept was created in Lithuanian accounting regulation. The stated purpose of financial statements is taken from the United Kingdom, and is different in the particular formulation. Additionally, it is not explained anywhere what it is and how to reach it. There are not specifically defined qualitative characteristics in any Lithuanian law, so "true and fair view" meaning may be related only with the system of accounting standards.
free text keywords: Lithuania ; True and fair view ; Fairness ; Accounting regulation
19 references, page 1 of 2

Business Accounting Standards. Retrieved September 5, 2009, from Collier, P.M. (2009). Accounting for Managers: Interpreting Accounting Information for Decision-Making (3rd ed.). A John Wiley and Sons, Ltd., Publication.

European Community Commission (1978). 4th Directive. Retrieved September 10, 2009, from TML Forker, J. & Greenwood, M. (1995). European Harmonization and the True and Fair View: The Case of Long-term Contracts in the UK.

European Accounting Review, 4, 1, l-31.

Hendriksen, E.S. (1977). Accounting Theory (3rd ed.). Homewood, IL: Richard D.Irwin.

Houghton, K.A. (1987). True and Fair View: An Empirical Study of Connotative Meaning. Accounting, Organizations and Society, 12, 2, 143- 152.

Kalcinskas, G. (2007). Buhalterins÷ apskaitos pagrindai. Vilnius: Pačiolis.

Kirk, N. (2006). Perceptions of the True and Fair View Concept: An Empirical Investigation. Abacus, 42, 2, 205-235.

Lee, T.A. (1981). Company Auditing (2nd ed.). Wokingham, Berkshire: Van Nostrand Reinhold for the Institute of Chartered Accountants of Scotland.

Mackevicius, J. (1999). Audito teorija ir praktika. Monografija. Vilnius, TEV. 700 p.

McEnroe, J.E. & Martens, S.C. (2004). It's time for a true and fair view. [OpenAIRE]

Accounting Forum, 28, 427-430.

Morison, A.M.C. (1977). The Role of the Reporting Accountant Today. In W.T. Baxter, S. Davidson (eds.). Studies in Accounting. London: Institute of Chartered Accountants in England and Wales.

Nobes, C.W. & Parker, R.H. (1987). 'True and Fair View': UK Auditors' Views. Accounting, Organizations and Society, 12, 2, 349-362.

Parker, R.H. (1994). Debating True and Fair in Australia: An Exercise in Deharmonization? Journal of International Accounting, Auditing, and Taxation, 3, (July), 41-69.

Public Sector Accounting and Financial Reporting Standards. (2007).

19 references, page 1 of 2
Powered by OpenAIRE Open Research Graph
Any information missing or wrong?Report an Issue