What question did this study set out to answer?

The aim is to explore the specifics of accounting in commercial banks and the legal frameworks that influence it.

May 16, 2026Open Access

Accounting in Banks

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This article examines accounting practices in banks, highlighting the need for improved transparency and efficiency.

The aim is to explore the specifics of accounting in commercial banks and the legal frameworks that influence it.
Analysis of current accounting practices in commercial banks
Examination of legal and regulatory frameworks
Evaluation of international financial reporting standards relevant to banking
Highlighting the importance of transparency in accounting processes
Demonstrating the need for improved accounting procedures
Analyzing the impact of accounting on the preparation of financial statements

Muhammadamin et al. (2026) studied this question.

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