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De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »

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  • Marc de Bourmont

    (Pôle de Recherche - Rouen Business School - Rouen Business School)

Abstract

Valuation problems' regarding assets and the establishment of a periodic result is a topic that has generated many debates and the progressive adoption of IAS / IFRS around the world, with the application of the fair value principle, participates to these debates. The aim of this article is twofold: 1/ we want to show that these debates have been vain in the sense that they oppose certain valuation methods to others instead of 2/ considering the multiple advantages of adopting a complementary approach between these methods or 3/ reinventing a new disciplinary matrix that would be based on "objective" values only. In this sense, a new accounting tool is proposed in this article that could be useful to many accounting practitioners.

Suggested Citation

  • Marc de Bourmont, 2014. "De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »," Post-Print hal-01899199, HAL.
    • Handle: RePEc:hal:journl:hal-01899199
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899199
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    References listed on IDEAS

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