SAHLIAN, Daniela; BOTEA, Mihaela; TRAŞCĂ, Daniela Livia - In: Theoretical and Applied Economics XVIII(2013) (2013) 12(589), pp. 97-104
In the actual worldwide context the exposure of companies to various financial risks increased and the consequences are much worst than 10 years ago. That’s why hedging accounting has become a necessity. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange...