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La Comptabilite De Couverture En Juste Valeur Sous Ias 39

Author

Listed:
  • Hamza Bahaji

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

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.

Suggested Citation

  • Hamza Bahaji, 2005. "La Comptabilite De Couverture En Juste Valeur Sous Ias 39," Post-Print halshs-00170236, HAL.
    • Handle: RePEc:hal:journl:halshs-00170236
    as

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