Foreword

Philippe Wahl

Managing Director, Caisse Nationale

des Caisses d'Épargne

Does fair value accounting provide

a better representation of a company?

Jean-François Casta

Professor at the University of Paris IX

Dauphine and Corpus Managment Consulting

International accounting

standardisation: participants,

legitimacy and issues at stake

Grégory Heem, Philippe Aonzo

Professor at the University of Paris XIII ;

University of Nice Sophia-Antipolis

The role of fair value in accounting

for financial instruments

Sir David Tweedie

Chairman of the International Accounting

Standard Board

Fair value accounting: an overworked

issue over the past fifteen years

René Ricol, Sonia Bonnet-Bernard

Chairman of accounting consultancy Ricol,

Lasteyrie et Associés and President of the IFAC ;

Partner in accounting consultancy Ricol,

Lasteyrie et Associés

Fair value and intangible assets

Maurice Nussenbaum

Professor at the University of Paris IX

Dauphine and Partner in Sorgem Evaluation

Business combinations and fair value

Dominique Thouvenin

Ernst and Young and EFRAG

Impact of the new International

Accounting Standards on bank

financial statements

Christian Aubin, Gérard Gil

Member of the French National Accounting

Council ; Director of Group Accounting,

BNP Paribas

"Fair value" accounting and

the insurance business

Gérard de La Martinière,

Philippe Trainar

Member of AXA's Management Board ;

Director of economic, financial and

international affairs at the FFSA

The macroeconomic impact of IAS

Gwénaëlle Flandrin-Le Maire

University of Paris-I-Panthéon Sorbonne

Fair value: what are the implications for

monetary and financial stability?

François Mouriaux

Banque de France

How do financial analysts welcome

the fair value model?

SFAF Accounting and Financial

Analysis Commission

Fair value and asset valuation: the point

of view of prudential regulators

Sylvie Mathérat

Deputy director of Research and Policy,

Commission bancaire

On fair value: are accountants

over-ambitious?

Philippe Danjou

Head of the Accounting and Finance Division,

Commission des Opérations de Bourse