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dc.contributor.authorBen Hamida, Nessrine
dc.date.accessioned2010-01-18T09:34:43Z
dc.date.available2010-01-18T09:34:43Z
dc.date.issued2006
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/2996
dc.language.isoenen
dc.subjectFinancial instrumentsen
dc.subjectIAS 39en
dc.subjectBanking industryen
dc.subjectHedging strategyen
dc.subject.ddc332en
dc.subject.classificationjelM41en
dc.subject.classificationjelG21en
dc.titleBanking accounts volatility induced by IAS 39: A simulation model applied to the French caseen
dc.typeCommunication / Conférence
dc.description.abstractenThe European Union's 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. In order to demonstrate the impact of different accounting models for financial instruments on the financial statements of banks, we developed a simulation model capturing the most important characteristics of a modern universal bank. It demonstrates that under the current IAS 39, the results of a fully hedged bank may have to show volatility in income statements due to changes in market interest rates. However, results of a partially hedged bank in the same scenario may be less affected.en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelEconomie financièreen
dc.relation.conftitleBritish Accounting Association Conferenceen
dc.relation.confdate2006
dc.relation.confcityPortsmouthen
dc.relation.confcountryRoyaume-Unien


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