IAS 39 et comptabilité de couverture en juste valeur

Hamza Bahaji ()
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Hamza Bahaji: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Abstract: Through this study we checked within the framework of the fair value model, theconsistency between the hedge-accounting recommended by the IAS 39 and the objectives of thecapital regulation in the banking industry. We conclude that the macro-hedge is the most appropriateapproach given the role of intermediation of commercial banks and that it better meets the objectivesof the capital regulation.

Keywords: Key words: Fair value; Hedge accounting; Capital regulation; Macro-hedge.; Mots-clés : Juste valeur; IAS 39; Comptabilité de couverture; Réglementation prudentielle; Macrocouverture simulation Monte Carlo.; Macrocouverture simulation Monte Carlo (search for similar items in EconPapers)
Date: 2006-03-03
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Published in Banque & Marchés, 2006, 81, pp.6

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00169446

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