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La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?

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  • Lambert Jerman

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

Abstract

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial valuations embody new opportunities for preparers as for the standard setter faced with users of financial statements. In fact, insights from the accounting practice suggest that fair value by leading to the release of more and more financial information doesn't encourage more transparency.

Suggested Citation

  • Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    • Handle: RePEc:hal:journl:hal-00991877
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991877
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    References listed on IDEAS

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