Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...

Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...

In the context that consumption of white meat is increasingly recommended for a healthy diet, the study aims to highlight the main features of the performance in the manufacturing, processing and preserving sector of white meat in Romania. In this direction, the scientific approach was based...