Governance in brief — FRC re-confirms the primacy of the 'True and fair' view
Published on:
30 Jun, 2014
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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).
