Abstract :
It is axiomatically that financial markets are not only the most sensitive, but also the most dynamic. On these markets are born daily new financial instruments, and also die exhausted attractiveness instruments. This is an ongoing process that requires adequate changes in the accounting information system of banks. This manuscript presents some views on the necessary accounting interpretation of three attractive financial operations, namely:
- short sales;
- margin purchases;
- lending of financial instruments.
Accounting interpretation in this article is limited to the current accounting entries and accounting valuation of shares in cases where they are subject to those three types of transactions.
