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| Author: | Bohnec, M. |
| Title: | Bankingaccounting standards |
| Journal: | Slovenska ekonomska revija
1995 : VOL. 46:5, p. 116-125 |
| Index terms: | SLOVENIA BANKING ACCOUNTING STANDARDS |
| Language: | slv |
| Abstract: | Banks as financial institutions which major activities are collecting money for lending loans and financial investments, have to adopt their businesses to standards which are defined in Law for banks and savings banks.For assessment purposes of regularity and profitability of banks activities, banks have to assure accounting information to their shareholders, depositors and for supervision.Banks prepare accounting information in form of annual accounts and notes to them.Annual accounts has to be prepared on prescribed forms according to the banking law, accounting standards and special instructions prescribed by Bank of Slovenia. |
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