TITLE

FINANCIAL INSTRUMENTS AND THE ACCOUNTING HEDGING AGAINST RISKS

AUTHOR(S)
BARANGA, Laurentiu
PUB. DATE
May 2013
SOURCE
Metalurgia International;May2013, Vol. 18 Issue 5, p16
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Most of the times, financial instruments covering against risks make up only a part of the covered risk. The cover is not fully effective if the financial instrument and the covered element are expressed in different currencies or do not act together currently. Financial and capital market liberalization trends of the 1980s, which brought increasing volatility in financial markets, increased the need for information as a means to ensure financial stability. In the 1990s, as financial and capital market liberalization increased, there has been mounting pressure for the provision of useful information in both the financial and private sectors; disclosure requirements now dictate the quality and quantity of information that must be provided to the market participants and the general public. In this period of time the role of the financial instruments in the modern financial management increased accordingly. The provision of transparent and useful information on market participants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of disclosure.
ACCESSION #
86444078

 

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