Abstract
The enigmatic fair value Fair value is blamed for increasing artificial volatility and market inconsistency. However, fair value is, also, considered as able to give a true measurement of firm's value, including its financial instruments and off balance sheet items. The author explains fair value, the role of financial instruments in this accounting and the possible influence of fair value on market volatility. This article tries so to justify fair value accounting standards because they improve financial information with international and standardized rules. JEL classifications : G14, M41
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