La juste valeur : une comptabilité actuarielle pour les marchés...ou les comptables ?

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial valuations embody new opportunities for preparers as for the standard setter faced with users of financial statements. In fact, insights from the accounting practice suggest that fair value by leading to the release of more and more financial information doesn't encourage more transparency.