Fair value in International Accounting Standard setting: literature review and critical analysis on its practice in the different accounting standards

Donatien Avelé and Patrice Nyengué Édimo

International Journal of Critical Accounting, 2015, vol. 7, issue 4, 351-365

Abstract: Recent years have been marked by major changes to the process of standardisation and harmonisation of international accounting. In most countries, although imposed by the IAS 39 standard on financial instruments, fair value is particularly challenging. But why is fair value imposed as a valuation model in accounting standards? Thus, the object of this paper is to present a state of the art and debate the use of the fair value in financial assets accounting.

Keywords: FRS; IAS; fair value; financial assets; International Accounting Standards; standards setting; literature review; critical analysis; standardisation; valuation models. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:7:y:2015:i:4:p:351-365

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