Fair value evaluation: analysis and determinants
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References listed on IDEAS
- Jean-François Casta, 2003.
"La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?,"
Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
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Keywords
IASB; International Accounting Standards Board; IFRS; International Financial Reporting Standards; guidelines; historical costs; Tunisia; fair value evaluation; determinants; accounting referentials; asset estimation; asset valorisation; corporations; company assets; company liabilities; practitioner choice; businesses; foreign ownership; auditor affiliation; Big Four; auditors; audit firms; PwC; PricewaterhouseCoopers; Deloitte Touche Tohmatsu; Ernst % Young; KPMG; complex adjustments; fiscal adjustments; corporation activities; critical accounting.;All these keywords.
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