Източници на несигурност на счетоводни приблизителни оценки във финансовите отчети на банките
The Sources of Estimation Uncertainty in the Banks’ Financial Statements

Author(s): Kiril Bashikarov
Subject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting estimates; IFRS; financial statements; banks
Summary/Abstract: Financial statements are source of information about the financial position, financial performance and cash flows of a bank that is useful to a wide range of users in making economic decisions. The notes are important part of financial statements. The accompanying notes present information about the basis of preparation of the financial statements and the significant accounting policies. The purpose of this article is to examine the disclosure of key sources of uncertainty of accounting estimates in banks' financial statements with a point of view to adequately manage their asset quality. Emphasis is placed on the significance of fair value disclosures and the measurement of expected credit losses.

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