Date
2004-04
Dewey
Contrôle de gestion Comptabilité
Sujet
IAS; IFRS; fair value; banks; safety and soundness regulation; IASB
JEL code
G21; M41
Conference name
27th Annual Congress of the European Accounting Association
Conference date
04-2004
Conference city
Prague
Conference country
République tchèque
Author
Thuelin, Élisabeth
Escaffre, Lionel
Type
Communication / Conférence
Abstract (EN)
From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair value voluntary information from 2000 to 2002. This research is based on a contents analysis of the voluntary information disclosed (frequency tests). Then the most representative factors of the informational structure are settled by means of a factor analysis.
