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True and fair view
Practical Law UK Practice Note 7-379-0741 (Approx. 15 pages)
True and fair view
An outline of the true and fair requirement in relation to company accounts under the Companies Act 2006. It covers the Financial Reporting Council's view of the true and fair requirement, legal opinions on the requirement and views on whether international accounting standards are compatible with the true and fair requirement. It also considers some practical issues regarding use of the true and fair override.
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