Buy custom Discuss the assertion that the fair presentation requirements of IAS1 will undermine the UK’s view of true and fair.
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| Topic: |
Business
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| Number of pages / Number of words: |
7 / 1700 |
Essay's paper body
Most UK companies will use the UK company act, however, those using the IAS standard will be subject to the EC’s IAS Regulation. In 2004 the IAS published a law, which changed the companies Act. It stated that a note should be made that the accounts have been prepared in accordance with IAS.
This created a problem in the Act as the true and fair view concept, which had been in use for over half a century, was loosing a lot of credibility...
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Most UK companies will use the UK company act, however, those using the IAS standard will be subject to the EC’s IAS Regulation. In 2004 the IAS published a law, which changed the companies Act. It stated that a note should be made that the accounts have been prepared in accordance with IAS.
This created a problem in the Act as the true and fair view concept, which had been in use for over half a century, was loosing a lot of credibility...
Essay fragment
General points of the essay
Discuss the assertion that the fair presentation requirements of IAS1 will undermine the UK’s view of true and fair.
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