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IAS 39 et comptabilité de couverture en juste valeur

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

Through this study we checked within the framework of the fair value model, theconsistency between the hedge-accounting recommended by the IAS 39 and the objectives of thecapital regulation in the banking industry. We conclude that the macro-hedge is the most appropriateapproach given the role of intermediation of commercial banks and that it better meets the objectivesof the capital regulation.

Suggested Citation

  • Hamza Bahaji, 2006. "IAS 39 et comptabilité de couverture en juste valeur," Post-Print halshs-00169446, HAL.
    • Handle: RePEc:hal:journl:halshs-00169446
    as

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