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

  • Elisabeth Combes Thuélin

    (Edhec Business School - lille)

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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Paper provided by HAL in its series Post-Print with number halshs-00584458.

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Date of creation: May 2002
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Publication status: Published in Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, May 2002, France. pp.CD-Rom, 2002
Handle: RePEc:hal:journl:halshs-00584458
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  1. repec:oup:restud:v:51:y:1984:i:3:p:393-414 is not listed on IDEAS
  2. Mathias Dewatripont & Jean Tirole, 1993. "La réglementation prudentielle des banques," ULB Institutional Repository 2013/9537, ULB -- Universite Libre de Bruxelles.
  3. Fama, Eugene F., 1985. "What's different about banks?," Journal of Monetary Economics, Elsevier, vol. 15(1), pages 29-39, January.
  4. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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