[Autom. eng. transl.] This paper intends to examine the possible impacts related to the introduction of fair value in terms of valuation of net assets. The analysis, starting from the concept of historical cost and from an in-depth analysis of the different methods of evaluating economic capital, investigates the ability of the fair value to express a consistency of the working capital which is more representative of the corporate reality underlying it.
|Translated title of the contribution||[Autom. eng. transl.] Economic capital and fair value. Analogies and conceptual differences in the determination and representation of the value generated by companies|
|Number of pages||25|
|Publication status||Published - 2005|
- capitale economico
- fair value