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L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire

Author

Listed:
  • Samira Demaria

    (GREDEG CNRS
    University of Nice Sophia Antipolis)

  • Grégory Heem

    (GREDEG CNRS
    University of Nice Sophia Antipolis)

Abstract

L'objet de cette communication est de présenter les évolutions récentes des normes comptables et prudentielles et d'analyser le point de vue des parties prenantes du secteur bancaire sur ces changements. Nous présentons tout d'abord les principales évolutions réglementaires depuis la crise financière (norme IFRS 9, Bâle 3) avec les liens éventuels. Puis à l'aide d'une méthodologie qualitative nous présenterons le point de vue des parties prenantes relatives à ces changements. Les principaux résultats montrent que la volonté des parties prenantes n'est pas d'obtenir une convergence du comptable et du prudentiel. Néanmoins la déconnexion stricte que l'on a connu par le passé semble révolue et les acteurs du prudentiel souhaitent que désormais les normes comptables se préoccupent davantage des éventuelles conséquences en matière de stabilité financière.

Suggested Citation

  • Samira Demaria & Grégory Heem, 2014. "L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire," GREDEG Working Papers 2014-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    • Handle: RePEc:gre:wpaper:2014-36
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    References listed on IDEAS

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