Émergence et cheminement de la juste valeur

Stéphanie Chatelain-Ponroy () and Aldo Lévy ()
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Stéphanie Chatelain-Ponroy: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Aldo Lévy: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: The concept of Fair Value appeared in the United States and in the world in the 1990s withoutgiving a universal and generally accepted definition (Scheid, 2007). ¶Sometimes endowed withevery virtue by those who make it the cornerstone of accounting transparency, sometimesdiscredited by those who see the primacy of financial markets over the social interest of thecompany, the expression Fair Value masks, from our point of view,, a linguistic allomorphism.

Keywords: Normes IAS-IFRS; Juste Valeur; Valeurs Socialement Responsables; IAS-IFRS; Fair Value; Social and Responsible values (search for similar items in EconPapers)
Date: 2007-12
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Published in La Revue du Financier, 2007, 168, pp.25-38

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00205788

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