Practical aspects of the creation and use of hidden reserves in banks in conditions of economic imbalance
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 60
Abstract
The article discusses the nature and possible use of hidden reserves that may occur in banks in the absence of the practice aiming at decreasing specific provi-sions for loans threatened by the value of any assumed collateral. Assuming that the credit risk is of an equal scale, the presence of hidden reserves may constitute an additional security buffer against the loss of solvency of banks and a threat associated with continuing in activity. This condition does not affect the continuity of the adopted accounting policy. The conducted analysis of the domestic banking sector has demonstrated its safety and lack of hidden reserves.
Authors and Affiliations
Edward Wiszniowski
Keywords
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- EP ID EP53574
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