{"id":1381,"date":"2008-12-31T01:05:55","date_gmt":"2008-12-31T00:05:55","guid":{"rendered":"http:\/\/www.pauljorion.com\/blog\/?p=1381"},"modified":"2008-12-31T08:40:55","modified_gmt":"2008-12-31T07:40:55","slug":"report-and-recommendations-pursuant-to-section-133-of-the-emergency-economic-stabilization-act-of-2008-study-on-mark-to-market-accounting","status":"publish","type":"post","link":"https:\/\/www.pauljorion.com\/blog\/2008\/12\/31\/report-and-recommendations-pursuant-to-section-133-of-the-emergency-economic-stabilization-act-of-2008-study-on-mark-to-market-accounting\/","title":{"rendered":"Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-To-Market Accounting"},"content":{"rendered":"<p>La SEC (Securities &#038; Exchange Commission) en conjonction avec la OCC (Office of the Comptroller of the Currency) vient de publier son <a href=\"http:\/\/www.sec.gov\/news\/studies\/2008\/marktomarket123008.pdf\">rapport sur la valorisation des produits financiers (<i>Fair Value<\/i>)<\/a>. <\/p>\n<p>Le sujet, c&rsquo;est celui que j&rsquo;\u00e9voquais dans <a href=\"http:\/\/www.pauljorion.com\/blog\/?p=153\">\u00ab Juste prix \u00bb et \u00ab juste valeur \u00bb<\/a> et dans <strong> L\u2019implosion<\/strong> (Fayard 2008 : 188-202), et la probl\u00e9matique, c&rsquo;est celle-ci : les entreprises am\u00e9ricaines ont cherch\u00e9 \u00e0 ce que soit suspendue la valorisation comptable des produits financiers selon leur prix de march\u00e9, jugeant que les circonstances sont exceptionnelles et que ces prix sont d\u00e9prim\u00e9s de mani\u00e8re \u00ab irr\u00e9aliste \u00bb, ne refl\u00e9tant pas leur \u00ab valeur r\u00e9elle \u00bb.<\/p>\n<p>Ce rapport est \u00e9pais (255 pages) mais le sujet en \u00e9tant le \u00ab pricing \u00bb, ma sp\u00e9cialit\u00e9 en tant qu&rsquo;ing\u00e9nieur financier, j&rsquo;en ferai une analyse d\u00e9taill\u00e9e dont je vous livrerai la substantifique moelle dans un billet ici. <strong>Si mon analyse compl\u00e8te, en tant qu&rsquo;\u00e9tablissement financier ou cabinet d&rsquo;\u00e9tudes, vous int\u00e9ressait, signalez-le moi <\/strong>(<a href=\"mailto:pauljorion@ucla.edu\">pauljorion@ucla.edu<\/a>).  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>La SEC (Securities &#038; Exchange Commission) en conjonction avec la OCC (Office of the Comptroller of the Currency) vient de publier son <a href=\"http:\/\/www.sec.gov\/news\/studies\/2008\/marktomarket123008.pdf\">rapport sur la valorisation des produits financiers (<i>Fair Value<\/i>)<\/a>. <\/p>\n<p>Le sujet, c&rsquo;est celui que j&rsquo;\u00e9voquais dans <a href=\"http:\/\/www.pauljorion.com\/blog\/?p=153\">\u00ab Juste prix \u00bb et \u00ab juste valeur \u00bb<\/a> et dans <strong> L\u2019implosion<\/strong> (Fayard [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[1,18],"tags":[],"class_list":["post-1381","post","type-post","status-publish","format-standard","hentry","category-economie","category-monde-financier"],"_links":{"self":[{"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/posts\/1381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/comments?post=1381"}],"version-history":[{"count":9,"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/posts\/1381\/revisions"}],"predecessor-version":[{"id":1390,"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/posts\/1381\/revisions\/1390"}],"wp:attachment":[{"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/media?parent=1381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/categories?post=1381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pauljorion.com\/blog\/wp-json\/wp\/v2\/tags?post=1381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}