Through Reports, See the Bank

Author: Wang Jianping
Publisher:
Publish Date: 2003-09-01
Features: This book introduces and explains bank financial statements from the perspective of users of financial statements. The users of bank financial statements include investors, depositors, peer institutions, regulatory authorities, tax authorities, managers, partners, and other transaction counterparts and stakeholders. To meet the needs of different users, bank financial statements include both externally disclosed financial accounting statements and internally managed management accounting statements, as well as regulatory accounting statements for specific purposes, forming a complete and hierarchical accounting statement system. Analyzing financial statements from the user's perspective reflects the humanistic aspect of accounting, which is of great significance for popularizing public knowledge of bank financial statements and enhancing public awareness of supervising bank operations.