Since 2014
CURRENT PROBLEMS IN THE ACCOUNTING AND ANALYSIS OF EQUITY IN THE BULGARIAN COMMERCIAL BANKS
New Knowledge Journal of Science
View Archive Info| Field | Value | |
| Title |
CURRENT PROBLEMS IN THE ACCOUNTING AND ANALYSIS OF EQUITY IN THE BULGARIAN COMMERCIAL BANKS
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| Creator |
Stefanova, Antoniya
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| Description |
Abstract: This paper represents the specific characteristics of accounting for banking operations. Special attention is drawn to the particularity of the accounting information as a tool for valuation and analysis of bank equity. Accounting system in the bank is considered as a source of information for the equity and also for the analysis and supervision over the bank activity. CAMELOS rating system and methodology of CAEL rating are shortly introduced. The aim is to illustrate one of the approaches for analysis and supervision over equity and activity of the bank. The conclusion of the performed analysis is that in the current conditions of operation of our country’s banking system it is necessary to pay more and more attention to the opportunities which are given by the accounting information for bookkeeping and analyzing of the banks’ equity.Key words: accounting, equity, commercial bank, analysis, capital adequacy, accounting information, rating, supervision
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| Publisher |
University of agribusiness and rural development - Plovdiv
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| Contributor |
—
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| Date |
2017-04-25
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://science.uard.bg/index.php/newknowledge/article/view/219
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| Source |
New knowledge Journal of science; Vol 6, No 1 (2017): New knowledge Journal of science
2367-4598 1314-5703 |
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| Language |
eng
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| Relation |
http://science.uard.bg/index.php/newknowledge/article/view/219/165
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| Rights |
Copyright (c) 2017 New knowledge Journal of science
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