The Assessment of Hedge Effectiveness

dc.contributor.author	Bunea-Bontaş, Cristina
dc.date.accessioned	2012-06-07T08:01:24Z
dc.date.available	2012-06-07T08:01:24Z
dc.date.issued	2012-03
dc.identifier.issn	1584-0409
dc.identifier.uri	http://10.11.10.50/xmlui/handle/123456789/822
dc.description	Articolul face parte din Analele Universitatii "Dunarea de Jos" din Galati, Fascicola de Economie si Informatica Aplicata, XVIII, nr.1, volumul 1/2012	en_US
dc.description.abstract	Earnings volatility can be a significant source of concern for a company, putting pressure on its capital base and share price. Prudent management of the company’s exposure to different risks typically involves hedging solutions. Hedging is important for corporate risk management, involving reducing the exposure of the company to specific risks. The aim of this paper is to examine the basic requirements for assessing the hedge effectiveness, this being a vital stage in applying hedge accounting, that gives the possibility to assess if the companies match the timing of the gains and losses of hedged items and their hedging derivatives. The article identifies some difficulties encountered by companies and choices that they must make in assessing hedge effectiveness.	en_US
dc.language.iso	en	en_US
dc.publisher	Europlus Galati	en_US
dc.subject	Hedge accounting	en_US
dc.subject	Effectiveness	en_US
dc.subject	Hedge effectiveness	en_US
dc.subject	management	en_US
dc.subject	factori de risc	en_US
dc.title	The Assessment of Hedge Effectiveness	en_US
dc.type	Article	en_US