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其他書名
Report
出版UN, 1996
URLhttp://books.google.com.hk/books?id=XVE_HQAACAAJ&hl=&source=gbs_api
註釋Summary : Numerous national, regional, and international governmental and non-governmental bodies have promulgated guidance on accounting and financial reporting standards for banks. The guidance covers a broad spectrum of concepts and methods and reflects different levels and extent of disclosure and reporting. The purpose of this report is to provide governments and other interested parties with a structure for bank accounting and financial reporting that draws on the various standards and recommendations from authoritative bodies in a way which reflects the growing complexity of banking functions and the need to provide users of financal reports with useful information.