Juste valeur et reporting de la performance: débats conceptuels et théoriques

Sophie Giordano-Spring and Monique Lacroix

ACCRA, 2007, vol. 13, issue 3, 77-95

Abstract: The paper presents some underlying theorical and conceptual reference frames of Fair Value issue. The « Framework » of the IASB defines the capital of the company like being monetary or physical. Each one of these designs of the capital leads to retain the conventions of evaluation adapted for the fair value of assets and liabilities as well as specific definitions of the result of the company.

Keywords: fair value; framework; reporting; capital; comprehensive income; value theory; transaction theory (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_133_0077 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2007-3-page-77.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_133_0077

Access Statistics for this article

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