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Normes comptables et gestion de la dette publique

Listed author(s):
  • Benoît Coeuré
Registered author(s):

    [eng] Accounting standards and public debt management Propelled by financial globalisation, the convergence of accounting standards has accelerated in recent years ; so much so that public debt management can no longer sidestep today’s changing accounting framework. This note examines the accounting standards governing the public sector and the way in which they interact with those of the private sector. Indeed, the latter also bear an impact on the functioning of the world’s capital markets where the states procure their financing. This is illustrated by the example of the impact of pension fund accounting on demand for long-term sovereign securities and, therefore, on issuance policies. Classification JEL : E62, G18, H63 [fre] Sous l’effet de la mondialisation financière, la convergence des normes comptables s’est accélérée au cours des dernières années. Dans ce contexte, la gestion de la dette publique ne peut faire abstraction de cet environnement comptable en mutation. Cette note s’intéresse aux normes comptables en vigueur dans le secteur public et à leur interaction avec celles du secteur privé. Ces dernières ont également un impact sur le fonctionnement des marchés de capitaux, où les États se financent. Ceci est illustré par l’exemple de l’impact de la comptabilité des fonds de pension sur la demande de titres d’État à long terme et donc sur les politiques d’émission. Classification JEL : E62, G18, H63

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    Article provided by Programme National Persée in its journal Revue d'économie financière.

    Volume (Year): 89 (2007)
    Issue (Month): 3 ()
    Pages: 101-110

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    Handle: RePEc:prs:recofi:ecofi_0987-3368_2007_num_89_3_4291
    Note: DOI:10.3406/ecofi.2007.4291
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    1. Pablo Antolin & Hans J. Blommestein, 2007. "Governments and the Market for Longevity-indexed Bonds," Financial Market Trends, OECD Publishing, vol. 2007(1), pages 153-175.
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