90折
An International View of True and Fair Accounting
商品資訊
系列名：Routledge Series on International Accounting and
ISBN13：9780415114639
出版社：Cengage Learning
作者：R. H. Parker; Chris W. Nobes
出版日：1994/10/01
裝訂：精裝
規格：22.9cm*15.2cm*1.9cm (高/寬/厚)
定價
：NT$ 4365 元優惠價
：90 折 3929 元
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Since its genesis in the 1947 Companies Act, 'a true and fair view' has produced much debate among professionals. In this book, Parker and Nobes bring together the explanatory and often contentious opinions of key international accountants and lawyers for the first time.
By including documents that have shaped international usage of that convention, Parker and Nobes provide a useful analysis of the full meaning and effect of a true and fair view.
Considered a 'will-o-the-wisp' subject by most academic writers, the concept of 'a true and fair view' remains pivotal in much current accounting practice. Nobes and Parker grasp the nettle and attempt to clarify what international opinion has concluded about this central accounting issue.
By including documents that have shaped international usage of that convention, Parker and Nobes provide a useful analysis of the full meaning and effect of a true and fair view.
Considered a 'will-o-the-wisp' subject by most academic writers, the concept of 'a true and fair view' remains pivotal in much current accounting practice. Nobes and Parker grasp the nettle and attempt to clarify what international opinion has concluded about this central accounting issue.
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