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Developpement Des Marches Financiers Et Evaluation Des Actifs Bancaires : Cout Historique Versus Juste Valeur. L'Exemple De La Titrisation

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  • Elisabeth Combes Thuélin

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

Le recours au coût historique et à des techniques d'allègement des bilans comme la titrisation permettent aux banques de disposer d'une marge de manoeuvre en matière comptable. Le développement des marchés financiers et l'orientation actuelle de l'IASC et du FASB en faveur de la juste valeur sont susceptibles de bouleverser les images des établissements telles qu'elles ressortent des documents comptables.

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  • Elisabeth Combes Thuélin, 2002. "Developpement Des Marches Financiers Et Evaluation Des Actifs Bancaires : Cout Historique Versus Juste Valeur. L'Exemple De La Titrisation," Post-Print halshs-00584458, HAL.
    • Handle: RePEc:hal:journl:halshs-00584458
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584458
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