Comptabilisation de couverture sous IFRS 9: apports et application au cas des dérivés carbone

Pascal Barneto (), Yves Rannou and Nadine Ricci-Xella
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Pascal Barneto: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Date: 2017
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Published in Revue management & avenir, 2017, 92 (2), pp.173-196. ⟨10.3917/mav.092.0173⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01650740

DOI: 10.3917/mav.092.0173

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