The National Bank Account Plan – A Collision between Content and Practical Reality
The bank account plan is a specialized account standard which adapts the National account plan to the specific needs of bank instrumentarium and accountancy. It has been created like an answer to the challenges of time in the conditions of gradual modernization of financial-credit sector and the connected to it unification of accounting interpretation in banks. The discussed specialized standard compiles the operating until the beginning of the transition to modern banking four account plans – of the BNB, DSK, the popular to the moment Bulgarian foreign trade bank and the rest of the trade banks. The proposition of the bank account plan as their common expression is the first serious step in developing a completely new vision of accountancy in bancs. Throughout the years the configuration of the standard has gone through a number of changes, determined by the ceaselessly increasing informational needs of bank management. Some of the actualizations provoke the expression of subjective positions to the end of eventual continuing additions and corrections because of the status of the bank account plan as an open system which is a subject of periodical renovation.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): (2007)
Issue (Month): 6 ()
|Contact details of provider:|| Postal: |
Phone: (+359 2) 810 40 18
Fax: (+359 2) 988 21 08
Web page: http://www.iki.bas.bgEmail:
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:bas:econth:y:2007:i:6:p:115-120. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Diana Dimitrova)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.