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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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
University of Petrosani
2014-12-01
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| coleção: | Annals of the University of Petrosani: Economics |
| Assuntos: | |
| Acesso em linha: | http://www.upet.ro/annals/economics/pdf/2014/part2/Armaselu.pdf |
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