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'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles'
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ...
The value added statement: bastion of social reporting or dinosaur of financial reporting?
South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added ...
Has IFRS resulted in information overload?
The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an ...
Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The ...