Счетоводната политика – предпоставка за ефективно управление дейността на съвременното банково предприятие
Accounting policy – a prerequisite for effective management activities in a modern banking enterprise

Summary/Abstract: Issues related to the preparation and disclosure of accounting policy by commercial banks are the object of study in this article. The definitions presented in national and international accounting legislations are analyzed as well as opinions existing in specialized literature related to the concept of "accounting policies". The commitment of accounting policy regarding the current accounting and reporting process is highlighted. The influence of the banking enterprises’ structure and purpose of informational products created by accountancy for the practical implementation of accounting policy is examined. A model for the systematic disclosure of accounting policiy elements are presented as a prerequisite to outline more clearly the links between separate objects of reporting as a result of ongoing business operations and the economic effects they create for the concrete banking enterprise.

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