Някои насоки за усъвършенстване счетоводното отчитане на приходите в търговските банки
Some lines of development in the improvement of income accounting in commercial banks

Summary/Abstract: The incomes of every enterprise (including banks) are an indicator for the effectiveness of the realization of its activities. In commercial banks the main part of the profits generated has a financial nature (incomes from interest rates, fees, commissions from currency operations, etc.) and this is a consequence of the nature of their activities. Working under the conditions of a financial crisis and also the continuous competitive fight between themselves, bank enter­prises have to make correct and timely decisions regarding the opti­mization of bonds’ portfolios, credit expositions for certain economic sectors and so on. The main goal which the commercial banks wish to accomplish as a result of these and other actions is the realization of a high profit from the bank products offered and an increase in their ef­fectiveness of activities as a whole. For this aim it is necessary for them to have a quality information product available which could allow them to perform an evaluation of the current financial status and the opportunities for forecasting future risks. They can get this information from the ac­counting system.

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