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Point de vue. Évaluation à la juste valeur. Un nouveau modèle comptable ?

Author

Listed:
  • Yves Bernheim
  • Lionel Escaffre
  • Mazars Guérard

Abstract

The accounting model of valuation at fair value is being applied more and more widely. It is accurate when transactions and instruments are leaded on our active market. But it raises many unsolved issues. The authors analyse advantages and drawbacks of fair value and raise questions on its effective application.

Suggested Citation

  • Yves Bernheim & Lionel Escaffre & Mazars Guérard, 1999. "Point de vue. Évaluation à la juste valeur. Un nouveau modèle comptable ?," ACCRA, Association francophone de comptabilité, vol. 5(2), pages 25-45.
    • Handle: RePEc:cai:accafc:cca_052_0025
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