Amat Salas, OriolBlake, JohnOliveras, EsterUniversitat Pompeu Fabra. Departament d'Economia i Empresa2017-07-262017-07-261999-03-01http://hdl.handle.net/10230/776Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom with the Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be considered by the Spanish accounting standards-setting institutions.application/pdfengL'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commonsinfo:eu-repo/semantics/workingPapercreative accountingimagen fieltrue and fair viewaccounting regulationFinance and Accountinginfo:eu-repo/semantics/openAccess