Wybrane problemy wyceny składników aktywów i ich ujęcie w sprawozdaniach finansowych banków
Selected problems in assets measurement and disclosure in financial statements of banks

Summary/Abstract: Accounting provides a broad range of detailed information about bank's activi-ties. Data concerning receivables and deposits are the most important for the users of financial statements as they determine the bank’s financial position and liquidi-ty. Analysis of financial statements of 12 banks quoted on Warsaw Stock Exchange shows that they do not always present sufficient data concerning accounting poli-cies and receivables from clients (which constitute from 30% up to 86.8% of their assets). The fact that only from 5% to 13.4% of assets are financed by owners' equi-ty is not disclosed, either. The research showed differences between banks in the scope of information disclosed, methods of valuation used, and quality of data pre-sented in financial reports. In the nearest future accounting for banks will be changing and developing to-gether with changes introduced in the bank system. Nevertheless, this develop-ment should follow the direction of better presentation of the information that have essential influence on the bank's condition and security. Data should be reliable, comparable, up-to-date, and presented in a concise way.

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