Evaluation des crédits accordés par les banques: Normes IFRS et réglementation prudentielle Bâle II

Elisabeth Thuelin ()

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Abstract: The banking sector is currently undergoing two major reforms: the introduction of IFRS on the accounting level and the reform of the Basel accord as regards safety and soundness regulation. As far as measuring loans granted by banking institutions is concerned, both accounting standards and safety and soundness regulation are complementary - even though the former is more restrictive in terms of provision. the aim of the following article is to present what stakes of these reforms are as regards loan risk and to use figure-based simulations to support conclusions made.

Keywords: accounting; banks; credit risk; safety and soundness regulation; comptabilité; IFRS; banques; risque de crédit; réglementation prudentielle (search for similar items in EconPapers)
Date: 2006-12-01
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Published in Revue Française de Comptabilité, 2006, 394, pp.24-31

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00150613

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