Accounting for Fair Value Headging

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Botea Elena Mihaela; Stanila Oana Georgiana; SSahlian Daniela Nicoleta;
  • Journal: Ovidius University Annals, Economic Sciences Series, volume X, issue 2 October, pages 75-79
  • Subject: hedge accounting, hedge effectiveness, fair value exposure, cash flow exposure, fair value hedge
    • jel: jel:M41
    mesheuropmc: health care economics and organizations

The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit r... View more
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