The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting - HAL Accéder directement au contenu
Article dans une revue Critical Perspectives On Accounting Année : 2005

The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting

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halshs-00170385, version 1 (07-09-2007)

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  • HAL Id : halshs-00170385 , version 1

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Jacques Richard. The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting. Critical Perspectives On Accounting, 2005, pp.25-85. ⟨halshs-00170385⟩
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