IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00669417.html
   My bibliography  Save this paper

Juste valeur

Author

Listed:
  • Jean-François Casta

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

  • Bernard Colasse

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

Abstract

Introduite dans plusieurs normes du FASB et de l'IASC, la notion de juste valeur (fair value) suscite un important débat au sein du monde de la comptabilité et des affaires. Paradoxalement, il existe peu de réflexions et de recherches en langue française sur le sujet. D'où l'idée de cet ouvrage qui rassemble quinze contributions d'universitaires et de professionnels. La notion de juste valeur y est abordée non seulement sous un angle technique,celui de la confrontation avec la démarche comptable traditionnelle d'évaluation, laquelle privilégie le coût amorti, mais aussi sous un angle politique, celui de sa signification en termes de gouvernance des entreprises et de rapports entre acteurs sociaux.

Suggested Citation

  • Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    • Handle: RePEc:hal:journl:halshs-00669417
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:hal:journl:halshs-00669417. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.