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De La Juste Valeur Au " Comprehensive Income "

Author

Listed:
  • Monique Lacroix

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Sophie Giordano-Spring

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

L'objet de l'article est de mettre à jour quelques référentiels théoriques et conceptuels sous-jacents à la notion de juste valeur. Le " Framework " de l'IASB définit le capital de l'entreprise comme étant monétaire ou physique. Chacune de ces conceptions du capital conduit à retenir des conventions d'évaluation adaptées pour la juste valeur des actifs et passifs ainsi que des définitions spécifiques du résultat de l'entreprise

Suggested Citation

  • Monique Lacroix & Sophie Giordano-Spring, 2005. "De La Juste Valeur Au " Comprehensive Income "," Post-Print halshs-00581215, HAL.
    • Handle: RePEc:hal:journl:halshs-00581215
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581215
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    References listed on IDEAS

    as
    1. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    2. repec:dau:papers:123456789/1858 is not listed on IDEAS
    3. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    4. Bernard Martory & Françoise Verdier, 2000. "Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique," ACCRA, Association francophone de comptabilité, vol. 6(2), pages 175-193.
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