After all, there is a need to consider

Question: from what source and in what form, market participants may receive financial information to indicate the bank's activities, and who is the guarantor of its truth? Availability of accurate financial information is a key factor in optimizing the market processes and sustainable socio-economic development of society. The foreign economic literature to ensure equal access to information market participants have identified as a law "symmetric information". In countries with market economies, providing equal access to financial information and its quality belongs to the objects of government regulation. In the process of economic development of society, and with it, and the market economic system, the function of providing market participants with qualitative information on financial and economic condition of the company began to carry out financial accounting. It is an important component of management information systems of any enterprise. Note that it is financial, rather than managerial accounting. Management accounting originated much later, as a logical continuation of financial accounting. Public financial reports are the end product of financial accounting and disclose information about the financial condition of the company and its financial performance. This information is provided to market participants by publishing companies in the press overall financial reporting rules for preparation, format, content and manner of publication which governs the state. Topic: The role of accounting in the management of the bank, its types and destination