La comptabilité de couverture en juste valeur sous IAS 39 : quelles conséquences pour les fonds propres prudentiels dans le secteur bancaire ?

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.

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Year of publication:	2006-03
Authors:	Bahaji, Hamza
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Normes comptables \| Macro-hedge \| Fair value \| Juste valeur \| IAS 39 \| Comptabilité de couverture \| Réglementation prudentielle \| Hedge accounting \| Capital regulation

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Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Notes:	Published in Banque & marchés, 2006, no. 81. pp. 6-15.Length: 9 pages
Classification:	G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010905333