par Farber, André 
;Ginsburgh, Victor
Référence Reflets et perspectives de la vie économique, 49, 1, page (23-30)
Publication Publié, 2010-04
;Ginsburgh, Victor Référence Reflets et perspectives de la vie économique, 49, 1, page (23-30)
Publication Publié, 2010-04
Article révisé par les pairs
| Résumé : | The recent financial problems are certainly partly due to the complexity of the standards used to value financial instruments, and to the difficulty met by regulatrs and accounting companies to verify the accounts of banks and other financial institutions. We sketch the main standards used and try to show how difficult they are to implement. |
