Material Misstatement of What? A Comment on Smieliauskas et al., 'A Proposal to Replace "True and Fair View" with "Acceptable Risk of Material Misstatement" '

被引：3
|
作者：
Alexander, David [1 ]
机构：
[1] Univ Birmingham, Birmingham Business Sch, Birmingham B15 2TT, W Midlands, England
来源：
ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES | 2010年 / 46卷 / 04期
关键词：
Material misstatement; Risk reporting; True and fair view;
D O I：
10.1111/j.1467-6281.2010.00327.x
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This comment explores theoretical and practical aspects of the Smieliauskas et al. (2008), 'A Proposal to Replace "True and Fair View" With "Acceptable Risk of Material Misstatement", and develops the ideas outlined there. It is argued that these proposals are helpful, but theoretically incomplete. Theoretical developments relating to accounting aspects are offered, and proposed for others to take further. The pragmatic implications suggest difficulties in the operationalization of the ideas of the original paper in a world of multiple and inconsistent user needs.
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页码：447 / 454
页数：8
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