General financial reporting and special-purpose reports of banks |
UDC: 336.71:657.631.6 DOI: 10.7595/management.fon.2012.0005
Users’ needs for information are not always the same. General financial reports do not provide all the information different interest groups require in their decision making, hence the restraints in reporting by the company and the accounting are understandable. Financial reports inform on something that happened in the past, where as the users of these reports are more interested in the future. Financial reporting can be classed as general and special-purpose reporting. The bank accounting department offers the information portfolio for varied management needs in the form of a number of ex-ante and ex-post reports to be composed in different time intervals, i.e., according to the needs of different users. Key words: reporting, bank, accounting
Snežana Knežević1, Draginja Đurić2, Veljko Dmitrović3 1,3University of Belgrade, Faculty of Organizational Sciences, 2Banca Intesa
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