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What is Fair and View Override?
Is it the Profit or loss account or SOFPat the end of the accounting period? Or
A fair and clean View Of the company’s Affair at the end of the period?
The FS as a whole should show a true and fair view: SOFP, Statement of Profit or Loss, Cash Flow Statement, Notes and movement in equity.
I think you mean ‘true and fair override’ not ‘fair and view override’.
NOrmally, FS have to comply with accounting standards as these imply T&F. However, sometimes it might be possible to argue that a departure from the accounting standards is necessary for a T&F view. Ie the standards are overridden.