Casta, Jean-François - HAL - 2004
liabilities - with the notion of fair value. The concept of fair value is broader and can be applied more generally than that of … fair value in the measurement of financial instruments, but the IASB also prescribes it for investment properties (IAS 40 …) and agriculture (IAS 41). Fair value can potentially be used for a large number of non-financial assets and liabilities …