Fair Value and Performance Reporting: Conceptual and Theoretical Debates (notice n° 454318)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01175cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032836.0 |
| 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 | Fair Value and Performance Reporting: Conceptual and Theoretical Debates |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 62 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this paper is to show how the reference to fair value introduces a new logic in performance reporting in accounting. Our aim is not only to develop the conceptual and theoretical arguments which are usually implied in international standards, but also to propose an explanatory reading of the performance reporting modes founded on different economic visions of the firm. |
| 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 | Accounting Auditing Control | Volume 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/journal-accounting-auditing-control-2007-3-page-77?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2007-3-page-77?lang=en&redirect-ssocas=7080</a> |
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