Vincent Bignon

University of Créteil

Associate Professor

Paris

France

SCHOLARLY PAPERS

1

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Scholarly Papers (1)

1.

An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation

Barker, R.G. (Cambridge University & IASB Scientific Committee), A COMMENTARY ON AN ECONOMIC ANALYSIS OF FAIR VALUE (with a rejoinder by the Authors), Bignon, V., Biondi, Y., Ragot, X., eds., Cournot Centre for Economic Studies (formerly Saint-Gobain Centre), Prisme No. 4, pp. 22-25, March 2004
Number of pages: 36 Posted: 23 Feb 2006 Last Revised: 28 Aug 2008
Vincent Bignon, Yuri Biondi and Xavier Ragot
University of Créteil, French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
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Citation 1

Abstract:

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Accounting and economics, entity firm, international accounting harmonization, impairment of assets, intangibles, asset valuation recognition and measurement, dynamic accounting, business cycles