The fair value controversy : ignoring the real issue.
N° | Cote | Code barre | Commentaire | |
---|---|---|---|---|
1 | [non empruntable] | |||
2 | [disponible] |
Url : https://www.edhec.edu/fr/publications/fair-value-controversy-ignoring-real-issue
Sommaire : Contents
1. The role of accounting and user's needs
2. On the relevance of the criticism leveled at fair value in this time of crisis
3. Does the volatility of the profit and loss account call into question the relevance of its treatment under IRFS ?
Langue : Anglais
Lieu d'édition : NICE
Propriétaire : Bibliothèque