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Juste valeur

Author

Listed:
  • Jean-François Casta

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Introduite dans plusieurs normes du FASB et de l'IASC, la notion de juste valeur (fair value) suscite un important débat au sein du monde de la comptabilité et des affaires. Paradoxalement, il existe peu de réflexions et de recherches en langue française sur le sujet. D'où l'idée de cet ouvrage qui rassemble quinze contributions d'universitaires et de professionnels. La notion de juste valeur y est abordée non seulement sous un angle technique,celui de la confrontation avec la démarche comptable traditionnelle d'évaluation, laquelle privilégie le coût amorti, mais aussi sous un angle politique, celui de sa signification en termes de gouvernance des entreprises et de rapports entre acteurs sociaux.

Suggested Citation

  • Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    • Handle: RePEc:hal:journl:halshs-00669417
    as

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