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11 avril 2009 6 11 /04 /avril /2009 19:32

The  recent modification and easing made to the fair value rules by IAS and FASB are connected to political urgency to quell the current turmoil on the financial market and the liquidity problem still noticeable on the money markets wold wide.

The consideration attached has a very limited  by very necessary scope to base the economical justification of the fair value and traduce these components in an effective approach of the constant problem of giving to assets a non spoliation value for one of the parties involved. As information is structurally asymetric the rules must be connected to strong ethical processes  . basIs of accounting basIs of accounting

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  • : Ce document est une tentative pour faire partager le fruit d'une expérience technique dans la gestion des risques des financements internationaux de Matières Premières ainsi que les réflexions éthiques, qu'elle génère parfois
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