Parte Esteban, LauraGarvey, Anne MarieMcNally, BridgetGonzalo Angulo, José Antonio2024-09-162024-09-162022-11-28Parte, 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.2022.21475642217-401X; 2683-3476https://doi.org/10.1080/1331677X.2022.2147564https://hdl.handle.net/20.500.14468/23743The 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.eninfo:eu-repo/semantics/openAccess53 Ciencias EconómicasartículoFair presentationIFRSIslamic accountingsurveysustainability accountingtrue and fair view