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Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)

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  • Pierre Labardin

    () (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

  • Karine Fabre

    () (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

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    Abstract

    Depuis l'introduction des normes IFRS en France, la question de la juste valeur a occupé de nombreux chercheurs en comptabilité (Casta et Colasse [2001] ; Colasse [2005] ; Capron [2005] ; Richard [2005] ; Biondi [2008]). Les prises de position sur les risques et les avantages de ce nouveau mode d'évaluation se sont multipliées tant dans les écrits académiques que professionnels suscitant d'importants débats. La problématique de l'évaluation des actifs et plus précisément la question de la valeur n'est pas un fait nouveau. Elle traverse depuis longtemps le champ de la comptabilité. Dans ce contexte, la contribution d'un historien de la comptabilité peut d'abord tenir à éclairer les conditions dans lesquelles a pu émerger et se développer ce type de problématique. Qu'est-ce qui fait, qu'à moment donné, une problématique s'impose à la plupart des acteurs ? Il s'agit de comprendre comment une problématique que l'on considère comme aujourd'hui évidente se constitue progressivement en France.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650538.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650538

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    1. Yuan Ding & Jacques Richard & Hervé Stolowy, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Post-Print halshs-00366038, HAL.
    2. Nicolas PRAQUIN, 2005. "Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)," Economic History 0503014, EconWPA.
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