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La Comptabilite De Couverture En Juste Valeur Sous Ias 39 : Quelles Consequences Pour Les Fonds Propres Prudentiels Dans Le Secteur Bancaire ?

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

Nous avons essayé à travers ce travail de vérifier dans le cadre du modèle de la juste valeur, la compatibilité de la comptabilité de couverture préconisée par la norme IAS 39 aux objectifs de la réglementation prudentielle sur les fonds propres bancaires. Nos conclusions soutiennent que la macro-couverture est l'approche la plus adéquate à l'activité d'intermédiation de la banque commerciale et celle qui correspond le mieux aux objectifs de la réglementation prudentielle.

Suggested Citation

  • Hamza Bahaji, 2005. "La Comptabilite De Couverture En Juste Valeur Sous Ias 39 : Quelles Consequences Pour Les Fonds Propres Prudentiels Dans Le Secteur Bancaire ?," Post-Print halshs-00581116, HAL.
    • Handle: RePEc:hal:journl:halshs-00581116
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581116
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