期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2013
卷号：10
期号：2
页码：129-145
出版社：University of Nis
摘要：Financial reporting is the activity that provides relevant information for making important business decisions. The role of financial reporting in banks is of crucial importance for the efficiency of banks' operations. Data needed for adequate financial reporting are found in basic financial statements. In recent years, there has been a growing need for calculating performance indicators using the information from balance sheets, income statements and cash flow statements. In that regard, the paper will focus on four types of financial performance indicators: solvency and liquidity indicators, quality of earnings indicator, capital expenditure indicator and cash flow return indicatorboth.
关键词：financial reporting; banks; financial performances of banks
