Skip to Main content Skip to Navigation
Journal articles

L’impact des normes IFRS sur les politiques de couverture des risques financiers : une étude des groupes cotés en France

Abstract : This paper aims to examine the possible relationships between economic coverage and accounting coverage and more specifically the question of the possible effects of changes, in accounting regulations in terms of coverage, on practices. It is based especially on the study, through the financial statements, of a possible change of coverage policy for the groups listed in France, following the change in accounting standards operated in 2005.
Document type :
Journal articles
Complete list of metadata

https://hal-univ-bourgogne.archives-ouvertes.fr/hal-01432179
Contributor : Crego - Université de Bourgogne <>
Submitted on : Wednesday, January 11, 2017 - 3:51:15 PM
Last modification on : Tuesday, October 27, 2020 - 2:34:47 PM

Identifiers

Citation

Evelyne Poincelot, Isabelle Chambost. L’impact des normes IFRS sur les politiques de couverture des risques financiers : une étude des groupes cotés en France. Revue Française de Gestion, Lavoisier, 2015, 41 (249), pp.133 - 144. ⟨10.3166/RFG.249.133-144⟩. ⟨hal-01432179⟩

Share

Metrics

Record views

242