Oireachtas Joint and Select Committees

Tuesday, 11 November 2014

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Irish Collective Asset-Management Vehicles Bill 2014: Committee Stage

2:40 pm

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael)
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"True and fair" was originally a UK accounting term that has been interpreted by the courts system. While it is not defined in legislation, it is a generally recognised and well understood accounting term.