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Abstract
This scientific article analyzes the accounting treatment of transactions between a commercial bank and an enterprise, as well as the legal and regulatory framework governing such transactions. The study examines settlements conducted through bank accounts and the role of credit and deposit transactions in accounting based on International Financial Reporting Standards and national regulatory and legal documents. The results demonstrate that compliance with established legal and regulatory requirements in accounting for banking transactions is essential for ensuring the reliability, accuracy, and transparency of financial statements. The findings and conclusions have both scientific and practical significance for improving accounting practices and ensuring the effective organization of financial relations between commercial banks and enterprises.
References
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