Contabilitatea de acoperire: modele, documentarea şi evaluarea eficienţei instituţiilor de credit
Hedge accounting: models, documentation and evaluating the effectiveness to the credit institutions

Summary/Abstract: The purpose of the paper is to present the accounting for the hedge operations against the risks at credit institutions. The regulating bodies in the field of accounting have elaborated the accounting for risk hedge operations, which are intended to neutralize the artificial volatility of the results generated from owning them in relation to the market price. In this paper we present the evaluation models, the documentation made and the evaluation of the efficiency for the hedge operations against risks as well as the accounting categories for covering operations.

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