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Performance et juste valeur: La communication financière des établissements de crédit

Author

Listed:
  • Elisabeth Combes-Thuelin

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

  • Lionel Escaffre

Abstract

Dès le 1er janvier 2005, les normes comptables applicables aux établissements de crédit cotés membres de l'Union européenne seront celles produites par l'IASB. Ces normes accordent une part croissante à la juste valeur. L'objectif de ce papier consiste en l'étude des caractéristiques de l'information volontaire en juste valeur publiée par les établissements de crédit entre 2000 et 2002.

Suggested Citation

  • Elisabeth Combes-Thuelin & Lionel Escaffre, 2004. "Performance et juste valeur: La communication financière des établissements de crédit," Post-Print halshs-00150723, HAL.
    • Handle: RePEc:hal:journl:halshs-00150723
    as

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    Cited by:

    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Eric Paget-Blanc & Joelle Marine Kamdem Kamne, 2017. "Pertinence de la comptabilisation en juste valeur pour les banques africaines : une étude empirique," Post-Print hal-01907616, HAL.
    3. 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.

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