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True and Fair View/Fair Presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: Unifying three frameworks?

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dc.contributor.authorParte Esteban, Laura
dc.contributor.authorGarvey, Anne Marie
dc.contributor.authorMcNally, Bridget
dc.contributor.authorGonzalo Angulo, José Antonio
dc.date.accessioned2024-09-16T07:59:14Z
dc.date.available2024-09-16T07:59:14Z
dc.date.issued2022-11-28
dc.description.abstractThe objective of the article is twofold. Firstly, it evaluates the importance and significance of true and fair view (TFV)/fair presentation (FP) in European jurisdictions using IFRS standards. Secondly, it examines the potential role of TFV/FP for sustainability accounting and for aligning with the moral code of Islamic accounting. We assess whether we are at an important juncture in time where a common understanding of TFV/FP and the TFO could pave the way for increased understanding and harmonisation across all three frameworks. Conventional accounting is examined in the context of TFV/FP. A survey shows significant acceptance of TFV in European jurisdictions using IFRS, but gaps exist, and reclarification of the concepts could be timely. Experts’ opinions on TFV in ‘conventional accounting’ can illuminate sustainability accounting, which could benefit from the application of these concepts. The introduction of sustainability accounting in IFRS is an opportunity to develop a unified understanding of the TFV/FP concepts across all three frameworks and conclude in stronger and connected base frameworks. This is the first time that sustainability accounting development is considered as an opportunity to strengthen and unify the frameworks of conventional, Islamic and sustainability accounting through the common acceptance of principles-based concepts TFV/FP.en
dc.description.versionversión publicada
dc.identifier.citationParte, Laura, Garvey, A. M., McNally, B., & Gonzalo-Angulo, J. A. (2022). True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: unifying three frameworks? Economic Research-Ekonomska Istraživanja, 36(2). https://doi.org/10.1080/1331677X.2022.2147564
dc.identifier.doihttps://doi.org/10.1080/1331677X.2022.2147564
dc.identifier.issn2217-401X; 2683-3476
dc.identifier.urihttps://hdl.handle.net/20.500.14468/23743
dc.journal.issue2
dc.journal.titleEconomic Research-Ekonomska Istraživanja
dc.journal.volume36
dc.language.isoen
dc.publisherCenter for Economic and Financial Research
dc.relation.centerFacultades y escuelas::Facultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía de la Empresa y Contabilidad
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/deed.es
dc.subject53 Ciencias Económicas
dc.subject.keywordsFair presentationen
dc.subject.keywordsIFRSen
dc.subject.keywordsIslamic accountingen
dc.subject.keywordssurveyen
dc.subject.keywordssustainability accountingen
dc.subject.keywordstrue and fair viewen
dc.titleTrue and Fair View/Fair Presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: Unifying three frameworks?en
dc.typeartículoes
dc.typejournal articleen
dspace.entity.typePublication
relation.isAuthorOfPublicationae710893-6e76-4079-8768-de71b11648e8
relation.isAuthorOfPublication.latestForDiscoveryae710893-6e76-4079-8768-de71b11648e8
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