By browsing this website, you acknowledge the use of a simple identification cookie. It is not used for anything other than keeping track of your session from page to page. OK


Search

1

The fair value controversy : ignoring the real issue.

EDHEC Publication

ESCAFFRE Lionel ; FOULQUIER Philippe ; TOURON Philippe

GROUPE EDHEC

2008

26

132.55-ESCAF

ACCOUNTING ; ASSETS LIABILITY MANAGEMENT ; ACCOUNTING STANDARD


Number of copies : 2
No. Call n° Bar code Commentary
1 [not for loan]
2 [available]

Url : https://www.edhec.edu/fr/publications/fair-value-controversy-ignoring-real-issue

Contents : 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 ?

Language : English

Place of publishing : NICE

Material : Paper ; Electronic

Owner : Bibliothèque

See also