{"id":3789,"date":"2021-04-09T16:04:35","date_gmt":"2021-04-09T16:04:35","guid":{"rendered":"https:\/\/manager.openweb.ro\/?p=3789"},"modified":"2021-10-14T12:35:30","modified_gmt":"2021-10-14T12:35:30","slug":"accounting-aspects-of-banking-risk-management","status":"publish","type":"post","link":"https:\/\/manager.faa.ro\/?p=3789","title":{"rendered":"Accounting Aspects of Banking Risk Management"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3789\" class=\"elementor elementor-3789\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1769ca6d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1769ca6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61f7d9f8\" data-id=\"61f7d9f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fd9ff22 elementor-widget elementor-widget-text-editor\" data-id=\"4fd9ff22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<span style=\"color: var(--c-contrast-800); font-size: 16.604px;\">Pages: 53-60<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-767cd526 elementor-widget elementor-widget-text-editor\" data-id=\"767cd526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Introduction<\/strong>.\u00a0<span style=\"font-size: 16.604px;\">Recognizing that banking accounting risks are a field of uncertainty, regulatory bodies in\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">the accounting field have taken their views on the obligation to present the main assumptions of valuation.\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">This information is designed to allow users of financial statements to assess whether companies are prudent\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">or not in establishing their values.<\/span><\/p><p><strong>Aim of the study<\/strong>.\u00a0<span style=\"font-size: 16.604px;\">Over the past decades, banking services have expanded considerably. Newly emerging financial services\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">institutions have become competitors to commercial banks.Institutional investors, with various investments,\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">often promising higher returns on bank deposits and providing greater flexibility, attracted a\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">growing pool of savings and offered alternatives to those seeking funds.<\/span><\/p><p><span style=\"font-size: 16.604px;\"><b>Keywords:<\/b> risk management, accounting, bank risk, financial stability<\/span><\/p><p><span style=\"font-size: 16.604px;\"><b>JEL Classification:<\/b> F33, G21<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cfe14d2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4cfe14d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/manager.faa.ro\/wp-content\/uploads\/2021\/10\/29m_53_60.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Full text sources<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n<p>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.<br \/>\nKeywords: risk management, accounting, bank risk, financial stability<br \/>\nJEL Classification: F33, G21<\/p>\n","protected":false},"author":159,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,40],"tags":[66,120,410,849],"coauthors":[1382,1383,1384],"class_list":{"0":"post-3789","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-39","7":"category-2019-vol-29-issue-1-may","8":"tag-accounting","9":"tag-bank-risk","10":"tag-financial-stability","11":"tag-risk-management","12":"jel-f33","13":"jel-g21"},"_links":{"self":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/3789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3789"}],"version-history":[{"count":4,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/3789\/revisions"}],"predecessor-version":[{"id":7553,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/3789\/revisions\/7553"}],"wp:attachment":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3789"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcoauthors&post=3789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}