L’impact des normes IFRS sur les politiques de couverture des risques financiers. Une étude des groupes cotés en France

Évelyne Poincelot and Isabelle Chambost

Revue française de gestion, 2015, vol. N° 249, issue 4, 133-144

Abstract: This paper aims to examine the possible relationships between economic coverage and accounting coverage and more specifically the question of the possible effects of changes, in accounting regulations in terms of coverage, on practices. It is based especially on the study, through the financial statements, of a possible change of coverage policy for the groups listed in France, following the change in accounting standards operated in 2005.

Date: 2015
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