Search results for "Intermédiation financière"
showing 2 items of 2 documents
Réformes évolutionnistes du système des paiements internationaux : la création de systèmes des paiements supranationaux, une nécessité au regard des …
2012
At the height of the crisis, the international monetary system is powerless to reduce theinstability of exchange rates, the imbalance of the current account of balance ofpayments, instability of exchange rates and the development of speculation in financialmarkets the and the asymmetry between net exporters countries and net deficits countries.This thesis, which had the merit of opening new tracks in order to understand thecomplex relationships between global imbalances and the actual system, showed thatthese global imbalances are intrinsically linked to the failures of the internationalmonetary structure. To stop the deterioration of global imbalances, we propose that thesystem turns towar…
Un bastion de la résistance aux IFRS, la macro-couverture
2016
The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called “carve out” standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.