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Governance in brief — FRC re-confirms the primacy of the 'True and fair' view

Published on: 30 Jun 2014

This publication from Deloitte discusses the FRC paper, published in June 2014, which reconfirms that the presentation of a true and fair view remains “a fundamental requirement in financial reporting” under both International Financial Reporting Standards (IFRSs) and United Kingdom Generally Accepted Accounting Principles (UK GAAP).


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