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    Manager Journal
    Home»2019»Accounting Aspects of Banking Risk Management
    2019

    Accounting Aspects of Banking Risk Management

    Izabella KrájnikBy Izabella KrájnikApril 9, 2021Updated:October 14, 2021No Comments1 Min Read

     Pages: 53-60

    Introduction. Recognizing that banking accounting risks are a field of uncertainty, regulatory bodies in the accounting field have taken their views on the obligation to present the main assumptions of valuation. This information is designed to allow users of financial statements to assess whether companies are prudent or not in establishing their values.

    Aim of the study. Over the past decades, banking services have expanded considerably. Newly emerging financial services institutions have become competitors to commercial banks.Institutional investors, with various investments, often promising higher returns on bank deposits and providing greater flexibility, attracted a growing pool of savings and offered alternatives to those seeking funds.

    Keywords: risk management, accounting, bank risk, financial stability

    JEL Classification: F33, G21

    Full text sources
    accounting bank risk financial stability risk management
    Izabella Krájnik

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