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Lien Entre Procyclicité Et Juste Valeur by lokjn is a document available to read on EtoBox.

This IMF Working Paper examines the procyclicality introduced by fair value accounting (FVA) in bank balance sheets, particularly in light of the 2007-2008 market turbulence. It concludes that while FVA can create unintended volatility, it remains the preferred method for financial institutions, and suggests that capital buffers and improved disclosures can help mitigate these effects. The paper emphasizes the need for alignment between accounting practices and risk management to avoid contributing to finan

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lokjn

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EN