IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_133_0077.html
   My bibliography  Save this article

Juste valeur et reporting de la performance : débats conceptuels et théoriques

Author

Listed:
  • Sophie Giordano-Spring
  • Monique Lacroix

Abstract

The paper presents some underlying theorical and conceptual reference frames of Fair Value issue. The « Framework » of the IASB defines the capital of the company like being monetary or physical. Each one of these designs of the capital leads to retain the conventions of evaluation adapted for the fair value of assets and liabilities as well as specific definitions of the result of the company.

Suggested Citation

  • Sophie Giordano-Spring & Monique Lacroix, 2007. "Juste valeur et reporting de la performance : débats conceptuels et théoriques," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 77-95.
    • Handle: RePEc:cai:accafc:cca_133_0077
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_133_0077
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2007-3-page-77.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sophie Giordano-Spring & Isabelle Martinez & Olivier Vidal, 2013. "La perception des professionnels du chiffre sur le concept de performance et sa mesure," Post-Print hal-01002934, HAL.
    2. Chedli Baccouche & Sana Ben Ghodbane, 2012. "Fair value evaluation: analysis and determinants," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 77-91.
    3. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    4. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    5. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_133_0077. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.