Implications of adopting fair value accounting
DOI:
https://doi.org/10.58963/qausrj.v1i7.37Abstract
Abstract
The application of fair value accounting mainly aims to provide financial information that meets the decision-making needs of investors. In fact, the fair value measurement process is exposed to many difficulties, which impair its degree of reliability and thus raise the question about its usefulness for economic decision-making purposes. In this article, we will try to shed light on the problem of adopting fair value accounting through the following main axes:
The concept of fair value and its measurement methods
The benefit of accounting information evaluated on the basis of fair value
The role of fair value accounting in the global financial crisis
Résumé :
L’enjeu affiché à travers l’application de la comptabilité en juste valeur est de produire des informations financières répondant prioritairement aux besoins décisionnels des investisseurs.
En fait, la mesure de la juste valeur subit beaucoup de difficultés qui remettent en cause sa fiabilité et soulèvent ainsi la question de son utilité aux fins de la prise de décisions économiques
Cet article tente de mettre en évidence la problématique d’adoption de la comptabilité en juste valeur à travers les principaux axes suivants :
- La définition de la juste valeur et les méthodes de sa mesure
- L’utilité de l’information comptable en juste valeur
- Le role de la comptabilité en juste valeur dans la crise financière
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References
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