Avantajele şi calităţile atribuite valorii juste cît şi criticile aduse acesteia

Abstract

The coordinators of study "Fair Value, Technical and Political Stakes" Jean-Francois Casta and Bernard Colasse provide in the introduction of this work an outline of a synthesis concerning the debate on how to apply the fair value principle in accounting. Actually, the outline comprises a critical analysis of advantages supposed or tasted by fair value. On the considerations of some authors, Caste and Colasse wonder if the fair value provides greater objectivity and neutrality. They also summarize the relationship between fair value and business performances, as well as the ratio between this evaluation model and managers control by shareholders.