[eng] Is the fair value a true measurement of firm's value ? . This article analyses the utility of a fair value measurement of firm's income and value. The answer of the question « Is fair value relevant ? » concerns three subjects : Do fair value accounting standards explain a best...

[eng] This article looks at the usefulness of measuring a company's wealth and net income using the fair value method. In this regard, the key question - is fair value relevant ? - can be analysed as follows : do fair value « accounting numbers » provide a better estimate of the value of a...