Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "3644"
  #_source: array:26 [
    "id" => "3644"
    "slug" => "fair-value-and-accounting"
    "yearMonth" => "2013-01"
    "year" => "2013"
    "title" => "Fair Value and Accounting"
    "description" => "WALTON, P. (2013). Fair Value and Accounting. Dans: <i>Handbook of Key Global Financial Markets, Institutions, and Infrastructure</i>. 1st ed. Elsevier, pp. 423-433."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
    ]
    "ouvrage" => "Handbook of Key Global Financial Markets, Institutions, and Infrastructure"
    "keywords" => []
    "updatedAt" => "2021-09-06 14:06:32"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "423-433"
      "volume" => "1"
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Chapitres"
      "en" => "Book chapters"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "This chapter has aimed to show how fair value measurement in financial reporting differs from historical cost and where it is currently used in IFRS and to an extent US GAAP."
      "en" => "This chapter has aimed to show how fair value measurement in financial reporting differs from historical cost and where it is currently used in IFRS and to an extent US GAAP."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-28T16:21:47.000Z"
    "docTitle" => "Fair Value and Accounting"
    "docSurtitle" => "Book chapters"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>"
    "docDescription" => "<span class="document-property-authors">WALTON Peter</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2013</span>"
    "keywordList" => ""
    "docPreview" => "<b>Fair Value and Accounting</b><br><span>2013-01 | Book chapters </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Fair Value and Accounting</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.292658
  +"parent": null
}