Juste valeur et reporting de la performance : débats conceptuels et théoriques (notice n° 343162)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01932cam a2200361 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021828.0 |
| 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 | Giordano-Spring, Sophie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Juste valeur et reporting de la performance : débats conceptuels et théoriques |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 63 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméL’objet de l’article est de montrer en quoi la référence à la juste valeur introduit une nouvelle logique dans le reporting comptable de la performance. Notre propos est non seulement de développer des arguments conceptuels et théoriques souvent implicites dans les normes internationales, mais aussi de proposer une lecture explicative des modes de reporting de la performance sous tendus par des visions économiques différentes de l’entreprise. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The paper presents some underlying theorical and conceptual reference frames of Fair Value issue. The « Framework » of the IASB defines the capital of the company like being monetary or physical. Each one of these designs of the capital leads to retain the conventions of evaluation adapted for the fair value of assets and liabilities as well as specific definitions of the result of the company. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cadre conceptuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comprehensive income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie de la valeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | juste valeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie de la transaction |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | résultat |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transaction theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comprehensive income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | framework |
| 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 | value theory |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lacroix, Monique |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 13 | 3 | 2007-12-01 | p. 77-95 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2007-3-page-77?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2007-3-page-77?lang=fr&redirect-ssocas=7080</a> |
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