French Banks Confronted To IAS 39

dc.contributor.author	Ben Hamida, Nessrine
dc.date.accessioned	2009-12-11T15:26:42Z
dc.date.available	2009-12-11T15:26:42Z
dc.date.issued	2005
dc.identifier.uri	https://basepub.dauphine.fr/handle/123456789/2676
dc.language.iso	en	en
dc.subject	IAS 39	en
dc.subject	Fair Value	en
dc.subject	French Banks	en
dc.subject	Volatility.	en
dc.subject.ddc	332	en
dc.subject.classificationjel	G21	en
dc.subject.classificationjel	M41	en
dc.title	French Banks Confronted To IAS 39	en
dc.type	Communication / Conférence
dc.description.abstracten	The European Union decision of adopting the International Accounting Standards for the whole of its countries members was deeply contested by the European banks. In fact, the banking industry was completely opposed to IAS 39 which treats the financial instruments. This standard introduced the “Fair Value” as the principal evaluation model for financial instruments. This model will have very big impacts for the banks because of returns and equities inducted volatility. We tried to explicit the major repercussions which are anticipated of this evaluation model in order to explain the opposition of the French Banking Industry to IAS 39.	en
dc.description.sponsorshipprivate	oui	en
dc.subject.ddclabel	Economie financière	en
dc.relation.conftitle	British Accounting Association Conference	en
dc.relation.confdate	2005
dc.relation.confcity	Edinburgh	en
dc.relation.confcountry	Royaume-Uni	en

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