Etude exploratoire de l’impact des normes IFRS sur les politiques de couverture des risques financiers. Le cas des groupes cotés en France.- Exploratory study of the impact of the standards IFRS on the policies of risk coverage financial. The case of the groups listed in France

Evelyne Poincelot () and Isabelle Chambost
Additional contact information
Isabelle Chambost: CNAM - Lirsa, https://crego.u-bourgogne.fr/membres-du-laboratoire/les-enseignants-chercheurs.html#fargo

No 1150103, Working Papers CREGO from Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations

Abstract: (VF) Cet article a pour vocation d’analyser les relations pouvant exister entre les politiques économiques de couverture de risques financiers et leur traduction comptable, en s’interrogeant plus précisément sur les effets éventuels des modifications des règlementations comptables sur les pratiques. Il se fonde notamment sur une étude empirique exploratoire testant, à partir des états financiers, l’hypothèse d’une modification éventuelle des politiques de couverture des groupes cotés en France, suite à la modification du référentiel comptable opéré en 2005.(VA) This paper aims to examine the possible relationships between economic coverage and accounting, questioning specifically on the possible effects of changes, in accounting regulations in terms of coverage, on practices. In the first part, the perspective of the accounting for hedging risk according to IFRS and French GAAP, will question the ambivalent relationship that may exist between economic coverage practices and their accounting representations. It will lead to a second part to put and test the hypothesis of a possible change of policy coverage groups listed in France following the change in accounting standards operated in 2005.

Keywords: IFRS; couverture; risques financiers; comptabilité; IFRS; coverage; hedging risk; accounting (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2015-01
New Economics Papers: this item is included in nep-acc
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://repec-crego.u-bourgogne.fr/images/stories/wp/1150103.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dij:wpfarg:1150103

Ordering information: This working paper can be ordered from
Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Access Statistics for this paper

More papers in Working Papers CREGO from Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France.
Bibliographic data for series maintained by Angèle RENAUD ().