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IAS 39 et la martingalisation des marchés financiers

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  • Christian Walter

    (LAP - Laboratoire d’anthropologie politique – Approches interdisciplinaires et critiques des mondes contemporains, UMR 8177 - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Dans ce chapitre, nous proposons une explication théorique au développement presque sans limite de la finance, observé à partir des années 1980, et qui culmine avec la notion de juste valeur (Fair Market Value selon la norme IAS 39) dans les normes comptables internationales 1. Cette exphcation est la suivante. Le développement rapide de la finance professionnelle et des marchés financiers résulte de la percée conceptuelle opérée par l'unification mathématique de trois courants de recherche: l'évaluation financière, la modélisation des variations des cours de bourse et la théorie de l'équilibre général en économie.

Suggested Citation

  • Christian Walter, 2010. "IAS 39 et la martingalisation des marchés financiers," Post-Print hal-04568198, HAL.
    • Handle: RePEc:hal:journl:hal-04568198
    DOI: 10.1007/978-2-8178-0070-7_6
    Note: View the original document on HAL open archive server: https://hal.science/hal-04568198
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