Author/Authors
Kolev، Nikolay نويسنده department of Accounting and Finance Kolev, Nikolay
DocumentNumber
2558311
Title Of Article
About accounting Interpretation some margin Purchases, short Sales and financial Instruments Leading
شماره ركورد
13053
Latin 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.
From Page
55
JournalTitle
Studia Iranica
To Page
63
To Page
63
Serial Year
2014
Link To Document