La modèle de la juste valeur, facteur de volatilité ou révélateur de la santé du marché ?

Nathalie Dagorn and Elodie Courjon
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Nathalie Dagorn: ICN Business School
Elodie Courjon: Auditeur - Ernst and Young

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Abstract: This article examines the concept of the fair value of assets acquired in a business combination in IAS/IFRS consolidated financial statements. It discusses the main assumptions associated with this concept and offers some issues for further discussion in terms of the audit approach and the impact on international financial actors and professionals.

Keywords: Fair value; business combination; Juste valeur; regroupement d'entreprises; IAS; IFRS; audit (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456207
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00456207

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