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Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS

Abstract : When financial markets are no more active, as in 2008, the question of fair value valuation techniques becomes crucial. IFRS 7 specifies a three-level hierarchy for fair value measurement disclosures: quoted market prices, valuation techniques based on observable inputs, valuation techniques based on non-observable inputs. The aim of this work is to study the evolution of fair value measurement techniques in European Banks since the beginning of the crisis. Our results show that banks - and more specifically great banks - increased the use of model valuation.
keyword : fair value banks.
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https://hal.archives-ouvertes.fr/hal-00999675
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Submitted on : Tuesday, June 3, 2014 - 10:27:14 PM
Last modification on : Thursday, August 4, 2022 - 4:56:45 PM
Long-term archiving on: : Wednesday, September 3, 2014 - 1:07:46 PM

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  • HAL Id : hal-00999675, version 1

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Dominique Dufour, Gregory Heem. Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS. 2013. ⟨hal-00999675⟩

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