Bernheim, Yves <br/><br/>
Viewpoint. Fair Value Evaluation: A New Accounting Model? 

 -  1999.<br/>							 
<br/><br/> 86 
<br/><br/> 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.