Specyfika polityki rachunkowości banku

• Authors: Helena Żukowska

Title variants

EN

Specificity of the Accountancy Policy of a Bank

• Languages of publication: PL

Abstracts

EN

Accountancy constitutes a key link in the system of information flow concerning the processes taking place in the company assets and the sources of its financing. In this way, it constitutes an integral part of the system of managing each business unit. Of utmost importance are the objectives and functions of the accountancy of a bank, which generates information needed to assess the financial and asset standing of the company as well as the financial performance after each working day. The Polish law of accountancy and banking obliges all the banks to specify their accountancy systems in a clear and readable way, that is in the form of special documents dedicated to that purpose (bank accountancy policy). The present article aims at demonstrating that the accountancy policy adopted by a bank differs from that of production companies or service providers, since banks function as a specific kind of business.

Keywords

PL

polityka rachunkowości; rachunkowość bankowa; zasady rachunkowości bankowej

EN

accountancy policy; bank accountancy; bank accountancy principles

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
• Journal: Roczniki Ekonomii i Zarządzania
• Year: 2013
• Volume: 5(41)
• Pages: 7-33

Contributors

author

Helena Żukowska

• Katedra Rachunkowości, Instytut Ekonomii i Zarządzania na Wydziale Nauk Społecznych Katolickiego Uniwersytetu Lubelskiego Jana Paw]a II