Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (Mar 2015)
HEDGE ACCOUNTING MODELS
Abstract
In the context of the national economy, the financial risks they are exposed to economic entities have grown significantly, and the consequences are more harmful than the last 20 years. The hedge accounting models have become a necessity. This research carried out and exposed in this article brings to the fore and proposes four models hedging