@inproceedings{chambost:hal-03135019, TITLE = {{L'impact des normes IFRS sur les politiques de couverture des risques financiers, une {\'e}tude exploratoire sur les groupes cot{\'e}s fran{\c c}ais}}, AUTHOR = {Chambost, Isabelle and Poincelot, Evelyne}, URL = {https://cnam.hal.science/hal-03135019}, BOOKTITLE = {{Congr{\`e}s de l'Association francophone de comptabilit{\'e} (AFC)}}, ADDRESS = {Lille, France}, YEAR = {2014}, MONTH = May, KEYWORDS = {Repr{\'e}sentation comptable - Normes comptables internationales (IFRS) -- Politique de couverture -- Risques financiers ; Accounting representation - International Accounting Standards (IFRS) - Policy coverage - Financial Risks}, HAL_ID = {hal-03135019}, HAL_VERSION = {v1}, }