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

Author

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  • Donatien Avelé
  • Patrice Nyengué Édimo

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.

Suggested Citation

  • Donatien Avelé & Patrice Nyengué Édimo, 2015. "Fair value in International Accounting Standard setting: literature review and critical analysis on its practice in the different accounting standards," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 7(4), pages 351-365.
    • Handle: RePEc:ids:ijcrac:v:7:y:2015:i:4:p:351-365
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