From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the …

Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting …

profitability, hence the description of the approach as forward-looking accounting. …

of the banking industry, the accounting information disclosed is all the more important as this sector is highly … international accounting standards, fair value is more and more referred to as a mean of valuation in the process of determining the … economic income. Furthermore, the international accounting regulation institutions tend to promote comparable performance …

were depreciated, regardless the institutions became insolvent. Our intent is not to list all the possible accounting … the accounting choices made. …

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the … financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial … accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with …

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice …. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies … with users of financial statements. In fact, insights from the accounting practice suggest that fair value by leading to …

current financial crisis. Indoctrinated by neoliberal economics, accountants set themselves the objective of ensuring the … with this logic. Its fair value accounting strengthened the resilience to the principle of governance by markets, which … becomes a priestly cult. As a response to the financial crisis, the IASB published in October 2008 an educational guidance on …

Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting …

This article questions the role of the fair value approach in the worsening of the present financial crisis by testing … Stock Exchange but is certainly a factor worsening the financial crisis because of its procyclical impact on quoted …