Point de vue. Évaluation à la juste valeur. Un nouveau modèle comptable ?

Yves Bernheim, Lionel Escaffre and Mazars Guérard

ACCRA, 1999, vol. 5, issue 2, 25-45

Abstract: The accounting model of valuation at fair value is being applied more and more widely. It is accurate when transactions and instruments are leaded on our active market. But it raises many unsolved issues. The authors analyse advantages and drawbacks of fair value and raise questions on its effective application.

Keywords: fair value; market value; historical cost; hedging; FASB; IASC; substance over form (search for similar items in EconPapers)
Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_052_0025 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1999-2-page-25.htm (text/html)
free

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:cai:accafc:cca_052_0025

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().