Bank’s balance sheet: Current transparency requirements
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 60
Abstract
The article offers analysis of some aspects of the presentation of the main form of financial reporting – balance sheet – prepared under Belarusian legislation and according to IFRS. The author proposes to use the unified form of balance sheet for banks in preparing individual financial reports according to Belarusian legislation and IFRS and considers it to be the strategic direction of further convergence of the national and international systems of accounting.
Authors and Affiliations
Л. И. Стефанович
Keywords
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- EP ID EP53579
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