Nouveaux instruments financiers
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Introduction and summary
Major issues relating to disclosure and accounting
Major issues regarding accounting for financial
1 other sections not shown
account accounting issues accounting principles Accounting Standards Committee actif financier activities amount asset or liability assets and liabilities associated balance sheet bancaire banking banks banques bilan British Bankers cash flows collateral commitments comptabilisation considered contrats à terme credit risk derivative instruments disclosed disclosure and accounting Disclosure of Information economic enterprises entity equity états financiers example exposure draft FASB financial assets financial institutions financial statements financing first following foreign exchange gains and losses hedge hedged hedging historical cost IASC income instruments with off-balance-sheet international items l'OCDE liquidity risk management mark to market market approach market risk market value measurement new financial instruments new instruments nouveaux instruments financiers OECD options passif practices price principes comptables problèmes provide publication d'informations purposes quantitative information rate risk recognised recognition related requirements result risque de contrepartie risques de taux security significant specific supervisory swaps Symposium taux d'intérêt Telefax Telex trading transactions used valeur de marché