Проблеми при текущото и периодичното счетоводно отчитане дейността на търговските банки
Problems with Current and Periodic Accounting Activities of Commercial Banks

Summary/Abstract: The accounting and reporting process in commercial banks is complicated by the nature of the system whose operation is subject to legal requirements, informational needs for certain entities (individual and institutional), the characteristics of banking, etc. The accounting system of banking business, seen as a unison of current and periodic accounting and reporting processes, provides a wide range of internal and external users with updated, detailed and systematic information for ongoing business operations and processes. It is quite difficult for the process of bank accounting to keep up with the high demands placed on it with respect to the informational product thus generated. In order to be an adequate accounting system in modern economic conditions, it is necessary to constantly monitor the system in order to highlight the main problems associated with its development and improvement.

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