Viewpoint. Fair Value Evaluation: A New Accounting Model? (notice n° 144454)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01084cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024024.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bernheim, Yves |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Viewpoint. Fair Value Evaluation: A New Accounting Model? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 86 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The accounting model of valuation at fair value is being applied more and more widely. It is accurate when transactions and instruments are leaded on our active market. But it raises many unsolved issues. The authors analyse advantages and drawbacks of fair value and raise questions on its effective application. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | historical cost |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | FASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | hedging |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | market value |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fair value |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | substance over form |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Escaffre, Lionel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Guérard, Mazars |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 2 | 1999-06-01 | p. 25-45 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-25?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-25?lang=en</a> |
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