LA COMPTABILITE DE COUVERTURE EN JUSTE VALEUR SOUS IAS 39

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

Keywords: fair value; hedge accounting; capital regulation; macro-hedge.; juste valeur; IAS 39; comptabilité de couverture; réglementation prudentielle; macro-couverture.; macro-couverture (search for similar items in EconPapers)
Date: 2005-05-12
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Published in Congrès de l'AFC: 11-12-13 mai 2005Comptabilité et Connaissances, May 2005, Lille, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00170236

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