"True and fair view" : an empirical study of the perceptions of managers.

• Main Authors: Goh, Kien Hwee., Lim, Hui Yung.
• Other Authors: Nanyang Business School
• Format: Final Year Project
• Language: English
• Published: 2013
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/51223
• Institution: Nanyang Technological University

The "True and Fair View” (TFV) debate has been ongoing for decades. First seen in the UK Companies Act 1948, the TFV concept has since been incorporated into various colonial statutes, and recently, the European Community Judiciary. There has yet been a concrete definition of this term. The amb...