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Fair value accounting : an overworked issue over the past fifteen years

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  • René Ricol
  • Sonia Bonnet-Bernard

Abstract

[eng] Fair value accounting is a contested issue, criticised by many as artificially creating volatility and amplifying market inconsistencies, and lauded by others as being the only way of accounting for the full reality of a company's situation, including its off-balance sheet items and financial instruments. This article deals with the fair value definition, the role of financial instruments and its impacts on market volatility. It aims to afford renewed credibility to their use, by improving the transparency of financial information by applying uniform rules governing how they are valued and accounted for. . JEL classifications : G14, M41

Suggested Citation

  • René Ricol & Sonia Bonnet-Bernard, 2003. "Fair value accounting : an overworked issue over the past fifteen years," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 51-56.
    • Handle: RePEc:prs:recofi:ecofi_1767-4603_2003_num_71_2_4745
    DOI: 10.3406/ecofi.2003.4745
    Note: DOI:10.3406/ecofi.2003.4745
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    More about this item

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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