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  1. 1 Studia Ekonomiczne

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  1. 1 Wszelaki A.

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  1. 1 2014

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Polityka bilansowa w zakresie tworzenia odpisów aktualizujących należności kredytowe na przykładzie banku A

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Wszelaki A.
Studia Ekonomiczne
|
2014
|
vol. 201
433-442
EN
Impairment losses on loans are part of the cost of the bank and are an important item in the income statement of the bank, and therefore have an impact on the bottom line of the bank. Impairment losses on loans are therefore one of the most important elements in the bank balance sheet policy. The problem is the lack of harmonization of rules for their creation on the basis of Polish legislation and the International Accounting Standards Board, which is not conducive to the comparability of financial statements of banks.
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