Baccouche, Chedli; Ghodbane, Sana Ben - In: International Journal of Critical Accounting 4 (2012) 1, pp. 77-91
The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...