Crise financière et normes comptables

André Farber and Victor Ginsburgh

ULB Institutional Repository from ULB -- Universite Libre de Bruxelles

Abstract: The recent financial problems are certainly partly due to the complexity of the standards used to value financial instruments, and to the difficulty met by regulatrs and accounting companies to verify the accounts of banks and other financial institutions. We sketch the main standards used and try to show how difficult they are to implement.

Keywords: Basel; Economic crisis; Financial accountancy; Regulation (search for similar items in EconPapers)
Date: 2010-04
Note: SCOPUS: ar.j
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Published in: Reflets et perspectives de la vie économique (2010) v.49 n° 1,p.23-30

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