Bank accounting
Bank accounting (bank accounting) - a system of bank activity records, which aims to reflect the financial, economic and economic situation of the entity covered. Bank accounting, as part of accounting, fills all the universal accounting tasks and uses all accounting and accounting methods.
The subject of banking accounting is the basic activity of the bank as defined in the banking law and the statute of the entity, as well as all other activities carried out by the bank, not related directly to the core business activity, aimed at ensuring the functioning of the bank.
The subject of bank accounting is a bank, which is an entity operating under the banking law.
Bank accounting provides data for: bank management, shareholders, clients, contractors, financial supervisors, central bank.
In Poland, banks as an organizational unit operating under the Banking Act are covered by the overarching and universal act regulating the accounting system, ie the Accounting Act. September 29, 1994 Due to the different nature of banking activity, the banks in the field of accounting are also subject to special provisions set up by the Minister of Finance (among others, the Regulation of the Minister of Finance of 1 October 2010 on special accounting principles of banks ( Journal of Laws of 2013, item 329)). In addition, the Bank's accounting policies are based on the International Accounting Standards Committee's regulations. Bibliography
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