Valuation of credit receivables and financial reporting standards

• Authors: Emerling, Izabela

Abstracts

EN

One of key areas of commercial banks activity is credit activity. The way in whichthis activity is accounted for determines the bank's financial position as presented in itsfinancial statements. These issues are the main subject of this paper. It aims to examinethe depiction, in the financial statements of commercial banks, of different forms ofcredit activity and their valuation methods. Application of different methods of creditreceivables measurement influences the bank's financial position.

Keywords

EN

działalność kredytowa; metody wyceny; sprawozdawczość finansowa; financial reporting standards; valuation methods

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2009
• Volume: 2009(53(109))

Contributors

author

Emerling, Izabela