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The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes

Author

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  • Nadezhda Popova-Yosifova

    (University of Economics - Varna)

Abstract

The information from the bank’s general-purpose financial statements gives a firm grounding for performance of banking supervision. The aim of this research is to outline the main aspects of interaction between the financial and the supervisory reporting, as well as to make proposals for optimization of the regulatory-purpose disclosures. The information contained in the annual disclosures of the banks in Bulgaria has been studied for the period 2014 to 2017 for supervisory purposes in accordance with Regulation (EU) No.575/2013 on prudential requirements for credit institutions and investment firms.

Suggested Citation

  • Nadezhda Popova-Yosifova, 2018. "The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 100-106, November.
    • Handle: RePEc:vra:journl:v:7:y:2018:i:2:p:100-106
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    File URL: http://www.su-varna.org/izdanij/2018/EconomicSciencesSeries_2018_2/100-106.pdf
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    More about this item

    Keywords

    financial reporting; banking supervision; disclosures; banks;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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