Search results for "normes comptables"
showing 5 items of 5 documents
Le contrôle des risques bancaires. Une approche historique des enjeux et des résistances lors du changement de référentiel comptable de 2005.
2023
Ce chapitre analyse pourquoi et comment l'adoption des normes comptables internationales dans leur forme initiale aurait conduit à une remise en cause de la pratique de la macro-couverture utilisée par les grandes banques françaises pour gérer leur risque de taux. Plus largement il étudie en quoi cette remise en cause était susceptible d'avoir une incidence sur leur modèle économique et leur politique de crédit ainsi que les résistances, notamment politiques, qui ont été à l'œuvre
Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
2006
In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
Incidence du passage obligatoire aux normes comptables IAS / IFRS sur le risque d'instabilité bancaire
2011
In this thesis, we study the economic consequences, in terms of instability, of the mandatory IAS/IFRS adoption in the banking industry. The thesis is organized as follows. In a first part (Chapter I), we develop a theoretical framework whose purpose is to understand the mechanisms through which the mandatory IAS/IFRS adoption by banks may influence the probability of occurrence of a banking crisis. At this stage, we show that several arguments, derived from the contractual and informational perspectives of accounting, can be mobilized in order to justify the hypothesis that the mandatory IAS/IFRS adoption has a positive or a negative influence on banking stability. The second part of the t…
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.
PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIR…
2012
Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties in refinancing their operations of credit supply, due to the informational problems they face and/or they cause. In this context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else equal. Based on a sample of European banks, between 2003 and 2008, we obtain results in favour of this hypothesis.