Un bastion de la résistance aux IFRS, la macro-couverture

Evelyne Poincelot (), Isabelle Chambost () and Stéphane Lefrancq ()
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Evelyne Poincelot: CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Isabelle Chambost: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Stéphane Lefrancq: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called "carve out" standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.

Keywords: Macro-hedging; International accounting standards; Banking intermediation; Financial intermediation; Accountability; Macro-couverture; Normes comptables internationales; Intermédiation bancaire; Intermédiation financière; Reddition (search for similar items in EconPapers)
Date: 2016-05-19
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Published in 37e congrès de l'Association Francophone de Comptablité, Ecole Universitaire de Management (Université d’Auvergne), Centre de Recherche Clermontois en Gestion et Management, May 2016, Clermont-Ferrand, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01432514

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