Fair Value and Performance Reporting: Conceptual and Theoretical Debates
Type de matériel :
TexteLangue : français Détails de publication : 2007.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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