Practical aspects of the creation and use of hidden reserves in banks in conditions of economic imbalance
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 60
Abstract
The article discusses the nature and possible use of hidden reserves that may occur in banks in the absence of the practice aiming at decreasing specific provi-sions for loans threatened by the value of any assumed collateral. Assuming that the credit risk is of an equal scale, the presence of hidden reserves may constitute an additional security buffer against the loss of solvency of banks and a threat associated with continuing in activity. This condition does not affect the continuity of the adopted accounting policy. The conducted analysis of the domestic banking sector has demonstrated its safety and lack of hidden reserves.
Authors and Affiliations
Edward Wiszniowski
Keywords
Related Articles
- EP ID EP53574
- DOI -
- Views 99
- Downloads 0
Obiekt kosztów w rachunkowości
W polskiej literaturze z zakresu rachunkowości funkcjonuje wiele bliskoznacznych pojęć, takich jak przedmiot kalkulacji, jednostka kalkulacyjna, nośnik kosztów. Ich definicje są często bardzo zbliżone, a ich wykorzystani...
Disclosure on corporate and NGOs’ cooperation in Poland – coming out or a low profile approach?
The first aim of the paper is to answer the question regarding the scope of the information on philanthrop-ic cooperation revealed by corporations and charitable organizations in a transition country. We explore the find...
Selected problems in accounting – its scientific status and research areas
The paper offers a standpoint in the discussion on accounting as a scientific discipline in Polish condi-tions and in the perspective of global accounting achievement. The perception of accounting as a scien-tific discip...
Towards „intelligent” financial analysis in the management of small and medium-sized enterprises
The aim of the paper is to present the possibilities of extending the „intelligence” of financial analysissystems designed for managers of small and medium-sized enterprises (SMEs). The paper first presentsthe question o...
Użyteczność modeli parametrycznych i sztucznych sieci neuronowych w prognozowaniu kosztów produkcji
Użyteczność modeli parametrycznych i sztucznych sieci neuronowych w prognozowaniu kosztów produkcji