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- W2284397316 abstract "Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro-hedge is the most appropriate approach given the role of intermediation of commercial banks and that it better meets the objectives of the capital regulation." @default.
- W2284397316 created "2016-06-24" @default.
- W2284397316 creator A5053032693 @default.
- W2284397316 date "2005-05-12" @default.
- W2284397316 modified "2023-09-27" @default.
- W2284397316 title "LA COMPTABILITE DE COUVERTURE EN JUSTE VALEUR SOUS IAS 39" @default.
- W2284397316 hasPublicationYear "2005" @default.
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