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Strengthening the annual financial statements of the banks


Author Info

  • Troaca, Victor
  • Troaca, Mihaela-Elvira


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.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14233.

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Date of creation: 29 Nov 2008
Date of revision:
Handle: RePEc:pra:mprapa:14233

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Related research

Keywords: Bank/ Financial situations consolidation/ Regulation/ Strengthened report/ Audit;

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