IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00656906.html
   My bibliography  Save this paper

Endettement bancaire et "Sale Repurchase Agreement": un état des lieux

Author

Listed:
  • Philippe Touron

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract

L'objectif de cet article est de faire un point sur les dernières évolutions de la doctrine comptable en matière de dé-comptabilisation des actifs financiers en partant du montage " repo 105 " utilisé en toute légalité par la banque Lehman Brothers. La première partie est consacrée à la description et aux enjeux du montage. Dans une deuxième partie, nous montrons son ineffectivité en application des normes IFRS. Dans une troisième partie, nous constatons que les récents amendements aux normes américaines, avec notamment l'entrée en application de la SFAS 166, rendent ce type de transaction inefficace au regard de l'objectif de dé-comptabilisation.

Suggested Citation

  • Philippe Touron, 2011. "Endettement bancaire et "Sale Repurchase Agreement": un état des lieux," Post-Print hal-00656906, HAL.
    • Handle: RePEc:hal:journl:hal-00656906
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00656906. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.