The new accounting principles adopted by the IASB will lead to the introduction of increased volatility in the profit and loss account and in the shareholder's equity of banks. The presentation of the net result and of the variations in equity not coming from shareholders' operations in the same profit and loss schedule will also increase this phenomena and will reduce the visibility in terms of understanding the performance of the various activities of the enterprise. This evolution will not enhance the comparability between the financial statements of banks nor the pertinence of the financial information. The principles adopted regarding the valuation of financial instruments are to the detriment of the stability of the results and the principle of prudence, favouring instantaneous valuation without improving the conditions for neither financial information preparation nor the quality of such information. These principles will in no doubt have an influence on how banks manage their interest rate exposure leading to a process of reduction of risks. JEL classifications : G21, M41