To solve these problems, along with the financial statements

In a market economy the state has no reason to oblige banks and other companies to implement management accounting. Such actions will be considered as interference in internal affairs and the restriction of freedom of economic activity of enterprises. Of this function the state legislature is endowed only on financial accounting. Using this leverage, the state creates conditions for equal access to the information and ensure security of funds, made to the banks. Consider, for which mechanisms of regulation of financial accounting state reaches the veracity and relevance of financial information that make up the banks, and its publication. It is clear that small investors are unlikely to use this information. It is hard to imagine that the average investor to learn on their own banks' financial statements and carry out a comparative analysis of the various banks. Such an analysis and evaluation requires expertise. State regulation of this issue contributes to the emergence of professional rating agencies, whose activities and aims? To provide truthful information of public and other users. Medium and large lenders and investors are banks, which have in the state of professionals - financial analysts, direct access to information, use it to analyze liquidity and solvency of the bank, which are partnerships. Topic: The role of accounting in the management of the bank, its types and destination