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The Secret Past of Fair Value: Lessons from History Applied to the French Case

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References

1986Introduction historique au droit commercial109 cited

Cited by

2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil29 cited
2013The regulation of asset valuation in Germany28 cited
2006A research note28 cited
2018‘Fair Value’ accounting as the normative Fisherian phase of accounting22 cited
2023Prevalence of Fisher's theory in mainstream accounting and economic research15 cited
2018The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’12 cited
2020Enlightenment value theories and the three levels in fair value accounting11 cited

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