. De-valorisation, Il permettrait également des mesures adéquates de la performance en isolant ce qui relève de l'exploitation de ce qui relève des conditions de marché. Enfin, il regrouperait des informations jusqu

A. R. Abdel-khalik, Fair Value Accounting and Stewardship*, Accounting Perspectives, vol.44, issue.2, pp.253-269, 1990.
DOI : 10.1111/j.1911-3838.2010.00013.x

S. Aliabadi, C. Hong, and A. Dorestani, Fair Value Determination: A Conceptual Framework, Journal of Accounting, Business & Management, vol.18, issue.1, pp.93-107, 2011.

M. Barth, W. Beaver, and W. Landsman, The relevance of the value-relevance literature for financial accounting standard setting: another view, Journal of Accounting & Economics, vol.31, pp.1-3, 2001.

Y. Biondi, J. Glover, K. Jamal, J. Ohlson, S. Penman et al., Conceptual Issues in Financial Reporting Available at SSRN: http://ssrn, 2011.

A. Burlaud and B. Colasse, Normalisation comptable internationale??: le retour du politique???, Comptabilit?? - Contr??le - Audit, vol.16, issue.3, pp.153-176, 2010.
DOI : 10.3917/cca.163.0153

URL : https://hal.archives-ouvertes.fr/hal-00481562

P. Dechow, I. Myers, and C. Shakespeare, Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits, Journal of Accounting and Economics, vol.49, issue.1-2, pp.2-25, 2010.
DOI : 10.1016/j.jacceco.2009.09.006

A. Lennard, 1, Accounting in Europe, vol.4, issue.1, pp.51-66, 2007.
DOI : 10.1080/17449480701308774

URL : https://hal.archives-ouvertes.fr/hal-00557372

S. Moehrle, T. Stober, K. Jamal, R. Bloomfield, T. Christensen et al., Response to the Financial Accounting Standards Board???s and the International Accounting Standard Board???s Joint Discussion Paper Entitled Preliminary Views on Financial Statement Presentation, Accounting Horizons, vol.24, issue.1, pp.149-158, 2010.
DOI : 10.2308/acch.2010.24.1.149

O. 'brien and P. , Changing the Concepts to Justify the Standards*, Accounting Perspectives, vol.44, issue.2, pp.263-275, 2009.
DOI : 10.1506/ap.8.4.1

S. Penman, Financial reporting quality: is fair value a plus or a minus? Accounting & Business Research Special Issue, pp.33-43, 2007.

S. Sunder, Minding our manners: Accounting as social norms, The British Accounting Review, vol.37, issue.4, pp.367-387, 2005.
DOI : 10.1016/j.bar.2005.08.007

A. Thauvron, Évaluation d'entreprise, 2009.