Accounting for credit institutions

Profound transformations of the economic environment of the last decade have increased the users’ interest for credit institutions activities, their palette ranging from individuals (who intend to work within them, or simply decide for contracting a loan) to the various legal entities fields. The way in which the credit institutions work can be followed by users in making any decisions, is to consult the financial statements and the „key” access is the accounting.

Accounting for credit institutions has undergone profound transformations in recent times occurred with remarkable speed, in the way of the alignment with EU regulations and International Financial Reporting Standards. Given the importance of credit institutions in the economy, nationally and internationally, this book captures the specific accounting practices within the perimeter of these entities.

In this context, the main advantages offered by studying this book are summarized below:
- Provides an overview of the banking organization;
- Explains the fundamental concepts used in credit institutions activities;
- Presents settlement systems of a credit institution;
- Identifies the particularities in the financial reporting of credit institutions, for their correct interpretation by the user;
- Presents the typology of transactions performed by credit institutions and accounting treatments binding;
- The case studies provided, create and develop a professional reasoning specific to the credit institutions.

The paper is addressed to students in undergraduate education programs, masters and doctoral programs concerned with theoretical and practical research in finance and banking. The seven chapters of the book include conceptual and technical approaches, resolved case studies, but also topics to be solved, thus summing skills training materials and specifications of the seminar.