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Un bastion de la résistance aux IFRS, la macro-couverture

Author

Listed:
  • Stéphane Lefrancq

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Isabelle Chambost

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Evelyne Poincelot

    (CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called "carve out" standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.

Suggested Citation

  • Stéphane Lefrancq & Isabelle Chambost & Evelyne Poincelot, 2016. "Un bastion de la résistance aux IFRS, la macro-couverture," Post-Print hal-01543126, HAL.
    • Handle: RePEc:hal:journl:hal-01543126
    Note: View the original document on HAL open archive server: https://u-bourgogne.hal.science/hal-01543126
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    References listed on IDEAS

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    Cited by:

    1. Khalfallah, Fatma & Necib, Adel, 2020. "Bank credit risk and performance: the case of Tunisian banks during the period 2005 – 2015," MPRA Paper 109506, University Library of Munich, Germany.

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