Accounting regulations applied to financial institutions

The author aims at performing radiography of the accounting rules used by the financial institutions for recording the most important financial and economic operations, of the evaluation methods, and makes the presentation of main accounting principles, of the chart of accounts employed by credit institutions and of main financial reports elaborated by them. It has been analyzed, in distinct chapters, the treasury operations and those performed by banks on the interbank monetary market, the financial operations between banks and retail and corporate customers, as well as nonbank financial institutions, the transactions with financial instruments, such as titles or derivatives, the operations with fixed assets, capital, reserves, result of the financial year and, not least, off-balance sheet operations.

Information with a conceptual-theoretical nature are complemented with applicative sections designed to offer a more realistic dimension on the way of reflecting current financial operations in credit institutions’ accounting records, by focusing on the chronological sequence of accounting formulas. The manner adopted for structuring the chapters and presenting information in an attractive, well argued content, will contribute to a better understanding and use of accounting tools by all those interested in accounting profession.