RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING
The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their accounting evaluating the impact, in terms of...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2014-12-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/annals/economics/pdf/2014/part2/Armaselu.pdf |