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Fair value: actuarial accounting for the markets... or for the accountants?

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02.pdf (240.6Kb)
Date
2013-06
Dewey
Contrôle de gestion Comptabilité
Sujet
Juste valeur; Fair value
JEL code
M41
Conference name
4th Annual Workshop of Financial Reporting
Conference date
06-2013
Conference city
Rome
Conference country
Italie
URI
https://basepub.dauphine.fr/handle/123456789/13729
Collections
  • DRM : Publications
Metadata
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Author
Jerman, Lambert
Type
Communication / Conférence
Item number of pages
32
Abstract (EN)
Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportunity for the international accounting standard-setter, seen as a legitimate body for European standardisation, and for financial statement preparers as regards financial statement users, by creating new margins of discretion for them. To support this argument, the article particularly emphasises that fair value, because it corresponds to actuarial accounting, brings about a surplus of information for investors without actually raising the transparency of financial reporting.

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