THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION
批判英国会计中的“真实与公允观点”原则缺乏明确解释，认为依赖专业判断无法替代解释，并建议改用公认会计原则作为财务报告质量测试。
This paper examines the true and fair view doctrine as currently employed by British accountants. It argues that the doctrine lacks a satisfactory explication; that the use of ‘professional judgement’ cannot provide an acceptable substitute for explication; that the unexplicated doctrine does not serve the interests of the public or the profession; and that the profession should consider using compliance with generally accepted accounting principles as its test for the quality of financial reporting, either instead of or as an explication for the true and fair view doctrine.