De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »

Marc de Bourmont ()
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Marc de Bourmont: Pôle de Recherche - Rouen Business School - Rouen Business School

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Abstract: Valuation problems' regarding assets and the establishment of a periodic result is a topic that has generated many debates and the progressive adoption of IAS / IFRS around the world, with the application of the fair value principle, participates to these debates. The aim of this article is twofold: 1/ we want to show that these debates have been vain in the sense that they oppose certain valuation methods to others instead of 2/ considering the multiple advantages of adopting a complementary approach between these methods or 3/ reinventing a new disciplinary matrix that would be based on "objective" values only. In this sense, a new accounting tool is proposed in this article that could be useful to many accounting practitioners.

Keywords: Fair Value; Historical Cost; International Accounting Standards; IAS / IFRS 2; Assets Valuation; Evaluation des actifs; juste valeur; coût historique; normes comptables internationales; IAS / IFRS (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899199
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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