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dc.contributor.authorRichard, Jacques
dc.date.accessioned2009-07-23T15:58:03Z
dc.date.available2009-07-23T15:58:03Z
dc.date.issued2005-08
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1338
dc.language.isoenen
dc.subjectGermanyen
dc.subjectFranceen
dc.subjectCost accountingen
dc.subjectMarket valueen
dc.subjectFaire valueen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.subject.classificationjelD46en
dc.titleThe concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accountingen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenAt the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at cost would seem to predominate in the first European regulations (ca. 1673-1800), a special kind of fair value valuation was highly recommended by the legal community after 1800 and left its mark on German and French accounting regulations for the whole of the 19th century and even beyond that. On the basis of this statement it is shown that French and German capitalist accounting systems passed through four main stages of development from 1643 to 2003.en
dc.relation.isversionofjnlnameCritical Perspectives on Accounting
dc.relation.isversionofjnlvol16en
dc.relation.isversionofjnlissue6en
dc.relation.isversionofjnldate2005-08
dc.relation.isversionofjnlpages825-850en
dc.relation.isversionofdoihttp://dx.doi.org/10.1016/j.cpa.2003.06.008en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherAcademic Press Inc.en
dc.subject.ddclabelContrôle de gestion-Comptabilitéen


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