haku: @all fair value / yhteensä: 40
viite: 33 / 40
| Tekijä: | Richard, J. |
| Otsikko: | The secret past of fair value: lessons from history applied to French case |
| Lehti: | Accounting in Europe
2004 : SEP, VOL. 1, p. 95-108 |
| Asiasana: | Accounting standards Business history France |
| Kieli: | eng |
| Tiivistelmä: | This article reviews the state of debate in France on the introduction of IFRS. It suggests that history shows that fair value recognition was the dominant approach in the nineteenth century, and analyses the ultimate replacement of the static fair value theory by dynamic theory, which is based on historical cost and systematic write-offs of assets. |
SCIMA