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Comme elle est complexe, la comptabilisation des instruments financiers!
Case 9 90 2002 003
Author : 
Languages : 
  • French
Keywords: 
  • Compensation,
  • Titrisation,
  • Instruments financiers,
  • Présentation et informations à fournir,
  • Comptabilité de couverture
Year of production : 
2002
Registration date : 
2002-01-01
Teaching notes included : 
Yes
Abstract

Ce cas fait ressortir les éléments théoriques qui sous-tendent la comptabilisation des instruments financiers, plus précisément leur classement, leur présentation séparée ou regroupée, leur cession ainsi que les informations à fournir sur les engagements et les risques financiers, la couverture de ces derniers et la comptabilité de couverture.

Primary domain : 
Accounting
Secondary domain : 
Not available
Sectors : 
  • Manufacturing
Source : 
Not available
Type : 
Traditional case 
Type of data used in the production of the case : 
Undefined
Event location : 
Montréal
Year of start of the event : 
Not available
Year the event ended : 
Not available
Business size : 
Moyenne