Fair value: actuarial accounting for the markets... or for the accountants?

Preprint OPEN
Jerman, Lambert;
(2013)
  • Subject: Juste valeur; Fair value;
    • jel: jel:M41

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the produ... View more
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