Date
2004-04
Indexation documentaire
Contrôle de gestion Comptabilité
Subject
IAS; IFRS; fair value; banks; safety and soundness regulation; IASB
Code JEL
G21; M41
Titre du colloque
27th Annual Congress of the European Accounting Association
Date du colloque
04-2004
Ville du colloque
Prague
Pays du colloque
République tchèque
Auteur
Thuelin, Élisabeth
Escaffre, Lionel
Type
Communication / Conférence
Résumé en anglais
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.
