Accounting: Semantically challenged

”Whatever the terminology used by the new accounting standards, says the FRC, the meaning remains the same. But does it?”

Peter Williams, Financial Director 25 Oct 2005
http://www.itweek.co.uk/financial-director/features/2144633/accounting-semantically

Under IFRS, “presents fairly” is coupled with the phrase “in accordance with international financial reporting standards”. The sense conveyed is that if the accounts obey the letter of the standards, then they are correct. This is a far narrower definition than the meaning which most financial directors would attribute to “true and fair”.

ＩＦＲＳのマニュアルも来年の一月に買って読んでみたいと思う。

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Peter Williams is a chartered accountant and freelance journalist

を見て思ったが、会計や監査について記事を書くのであれば、やはり公認会計士のライライセンス保持者か高等教育を修めた人であって欲しいものですね。