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Research on Accounting Recognition and Measurement of Core Competence of Commercial Bank

Author: LvXinJie
Tutor: LiPeiGen
School: Lanzhou Commercial College
Course: Accounting
Keywords: Commercial bank Core competence Accounting recognition Accounting measurement
CLC: F832.33
Type: Master's thesis
Year: 2013
Downloads: 119
Quote: 0
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Abstract


Commercial bank in modern economy life is a financial enterprise providescapital financing and currency credit intermediation, creates methods ofcirculation and trades a variety of financial derivatives in order to maximize thevalue of shares by application of advanced scientific technologies. With theglobal economic integration is accelerating, competition among commercialbanks is increasing.The core competence information is more and moredemand by related interest subjects. Not only it has significant impact to boththe internal organization and management, but also become the key to thedevelopment of commercial bank’s long-standing.Therefore, put the core competence of commercial bank, the "intangiblewealth" into the accounting system, On the recognition, measurement, recordingand reporting, is both the task of accounting responsibility, at the same time, itwill enrich and develop accounting family. By reading papers about corecompetence of commercial bank,there is several research. So in this paper,based on core competence of commercial bank,I proposed the view on theaccounting identification and measurement of commercial bank’s corecompetitiveness.Above all, there two questions to be solved before accounting processing.Firstly, the essence and constitution of core competence should be clarified.Secondly theories about accounting recognition and measurement should bediscussed, too. These two theoretical basis as two theoretical lines throughout the study.The second question is which elements could be core competence ofcommercial bank be classified in foe the recognition and measurement. Thisstudy analyzed characteristics of assets of the core competence. According toaccounting standards, this paper argues that core competence of commercialbank should be recognition. The recognition should be in stages and step by step.In the same time, Instant confirmation, confirm on a regular basis should begrasped and subsequent confirmation of the three time points. In the how torecognition aspect, Initial confirmation and accounting statements was discussedin two aspects.Finally, this paper try to discuss measurement problem, Core competence ofcommercial bank can’t measure in a direct way for core competence can’t see,can’t touch, also can’t measure its weight. Assets based on the accountingprofession to know there are two mainstream point of view, the currenteconomic outlook and economic profit in the future. This paper evaluate thewhole value of core competence of commercial bank from the two aspects. Theresult is the basis of accounting measurement. Then the analytic hierarchyprocess is adopted to measure the core competence of commercial bankelements.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial organizations, banks > Commercial banks ( specialized banks )
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