Strengthening the annual financial statements of the banks

Victor Troaca () and Mihaela-Elvira Troaca

MPRA Paper from University Library of Munich, Germany

Abstract: Strengthening of the annual financial statements of companies that are in some cases explicitly regulated is a legal obligation stemming on the part of international practice and on the other side of prudential requirements and supervision. Specificity and impact on the banking, financial and economic environment, coupled with the trend of globalization of banking, requires more than paying special attention to strengthening of the annual financial statements of the banks. On paper, there are presented a series of issues related to the strengthening of the annual financial statements of the banks which are Romanian legal entities.

Keywords: Bank/; Financial; situations; consolidation/; Regulation/; Strengthened; report/; Audit (search for similar items in EconPapers)
JEL-codes: G21 G28 M41 (search for similar items in EconPapers)
Date: 2008-11-29
New Economics Papers: this item is included in nep-acc and nep-ban
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:14233

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