Multi entry framework for financial and risk reporting
Zapis poczwórny jako mechanizm pozwalający na integrację sprawozdawczości finansowej i ostrożnościowej

Summary/Abstract: The author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead the application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example. The model is illustrated with a number of financial-risk statements and attributes including the journal entries. The potential completion edge for users is weighted against costs and benefits.

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