Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   fall 2018 , Volume 8 , Number 1 (29) #r00442; Page(s) 83 To 110.

Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness?

Author(s):  Hassas Yeghaneh Yahya*, Tohidinejad Marzieh
* Allameh Tabataba?i University
British vague and without definition concept the "True and Fair View", by crossing national boundaries has been transformed to an international concept in financial reporting area. By translating this concept from English to Persian, it has entered to Iran in new words of "Properly Drawn Up". In spite of changes in the words because of long geographical and cultural journey, the vagueness of this concept is fixed and alive. The question of this research is that who is in favor of this vagueness? With the use of content Analysis methodology, this study tries to answer this question. Although the majority of findings show the benefits of this vagueness for accountants, auditors and accounting standard setters, it should be confessed that only by reinforcing professional ethics of financial statements providers, this vagueness will benefit to all parties involved in financial reporting process.
Keyword(s): Vagueness,Properly Drawn Up,True and Fair View (TFV),financial reporting
  • ندارد
  Persian Abstract Yearly Visit 47
Latest on Blog
Enter SID Blog