LA JUSTE VALEUR: UNE COMPTABILITE ACTUARIELLE POUR LES MARCHES... OU LES COMPTABLES ?

Lambert Jerman
Additional contact information
Lambert Jerman: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial valuations embody new opportunities for preparers as for the standard setter faced with users of financial statements. In fact, insights from the accounting practice suggest that fair value by leading to the release of more and more financial information doesn't encourage more transparency.

Keywords: fair value; discounting; ethnography; agency costs.; juste valeur; actualisation; ethnographie; coûts d'agence. (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991877v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00991877v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991877

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().