An Islamic perspective on the true and fair view override principle
Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. Design/methodology/approach – A qualitative resear...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Emerald Group Publishing Limited
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/41514/ http://irep.iium.edu.my/41514/ http://irep.iium.edu.my/41514/1/JIABR_2014.pdf http://irep.iium.edu.my/41514/4/41514_An%20Islamic%20perspective%20on%20the%20true%20and%20fair%20view%20override%20principle_scopus.pdf |