Serie : Revue d'économie financière. Vol 71
Paru le 06/05/2004 | Broché 180 pages
Professionnels
Foreword
Philippe Wahl
Managing Director, Caisse Nationale des Caisses d'Épargne
Does fair value accounting provide a better representation of a company?
Jean-François Casta
Professor at the University of Paris IX Dauphine and Corpus Managment Consulting
International accounting standardisation: participants, legitimacy and issues at stake
Grégory Heem, Philippe Aonzo
Professor at the University of Paris XIII ; University of Nice Sophia-Antipolis
The role of fair value in accounting for financial instruments
Sir David Tweedie
Chairman of the International Accounting Standard Board
Fair value accounting: an overworked issue over the past fifteen years
René Ricol, Sonia Bonnet-Bernard
Chairman of accounting consultancy Ricol, Lasteyrie et Associés and President of the IFAC ; Partner in accounting consultancy Ricol, Lasteyrie et Associés
Fair value and intangible assets
Maurice Nussenbaum
Professor at the University of Paris IX Dauphine and Partner in Sorgem Evaluation
Business combinations and fair value
Dominique Thouvenin
Ernst and Young and EFRAG
Impact of the new International Accounting Standards on bank financial statements
Christian Aubin, Gérard Gil
Member of the French National Accounting Council ; Director of Group Accounting, BNP Paribas
"Fair value" accounting and the insurance business
Gérard de La Martinière, Philippe Trainar
Member of AXA's Management Board ; Director of economic, financial and international affairs at the FFSA
The macroeconomic impact of IAS
Gwénaëlle Flandrin-Le Maire
University of Paris-I-Panthéon Sorbonne
Fair value: what are the implications for monetary and financial stability?
François Mouriaux
Banque de France
How do financial analysts welcome the fair value model?
SFAF Accounting and Financial Analysis Commission
Fair value and asset valuation: the point of view of prudential regulators
Sylvie Mathérat
Deputy director of Research and Policy, Commission bancaire
On fair value: are accountants over-ambitious?
Philippe Danjou
Head of the Accounting and Finance Division, Commission des Opérations de Bourse
