A true and fair view of position and results: The historical background

R. J. Chambers; P. W. Wolnizer

doi:10.1080/09585209100000029

A true and fair view of position and results: The historical background

R. J. Chambers, P. W. Wolnizer

Research output: Contribution to journal › Article › peer-review

43 Citations (Scopus)

Abstract

Recourse to earlier legislation and to the constitutive documents of partnerships and companies in the early years of the nineteenth century suggests that the ‘true and correct view’ of the states of affairs expected in the companies legislation of 1844 and 1856 was to be given by the valuation of assets at up-to-date prices, and specifically at selling prices in the ordinary course of business.

Original language	English
Pages (from-to)	197-214
Number of pages	18
Journal	Accounting, Business & Financial History
Volume	1
Issue number	2
DOIs	https://doi.org/10.1080/09585209100000029
Publication status	Published - 1991
Externally published	Yes

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10.1080/09585209100000029

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A true and fair view of position and results: The historical background

Abstract

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