An Islamic perspective on the true and fair view override principle

• Main Authors: Salihin, Abang, Abdul Hamid, Fatima, Abdulrahman Anam, Ousama
• Format: Article
• Language: English; English
• Published: Emerald Group Publishing Limited 2014
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/41514/1/JIABR_2014.pdf; http://irep.iium.edu.my/41514/4/41514_An%20Islamic%20perspective%20on%20the%20true%20and%20fair%20view%20override%20principle_scopus.pdf; http://irep.iium.edu.my/41514/; http://dx.doi.org/10.1108/JIABR-12-2011-0005
• Institution: Universiti Islam Antarabangsa Malaysia

Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. Design/methodology/approach – A qualitative resear...