Bank balance sheet and principles of its construction

Автор: Magomedova A.A., Gazimagomedova M.A., Nazhueva D.N.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 12 (52), 2020 года.

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The main differences between the rules of accounting by credit organizations and the rules of accounting by budget and other organizations, and therefore the order of displaying indicators in the balance sheet is also different. At the same time, the reliability and visibility of the balance sheet must be ensured, so as not to undermine the competitiveness of banks and their credibility. Bank balance sheets refer to commercial information media: they meet its basic requirements.

Synthetic accounting, analytical accounting, commercial bank, credit organization, bank reporting, bank balance sheet

Короткий адрес: https://sciup.org/140287525

IDR: 140287525

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