Аспекти на счетоводния анализ на приходите, разходите и резултатите от дейността на търговските банки
Aspects of accounting analysis in incomes, expenditures and the results of the activities of commercial banks

Summary/Abstract: Analysing incomes, expenditures and the results of each company’s activity (including banking) are the basis of the assessment of its financial stability and efficiency. The main source of information to carry out an analysis of incomes, expenditures and financial results achieved during a certain period in commercial banks is the completed current (financial and management accounting) and periodic (annual and interim financial statements) accounting and reporting process. The resulting information aids a wide range of external and internal users in making important and well-grounded managerial decisions.

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