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The main activity of a bank is to finance the required funds through several kinds of deposits and allocate them to the bank customers as credits, loans and investments. Although the emphasis is on banks’ fees, but the profit consists a major part of a bank total returns. Accordingly, in order to ma...

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Bibliographic Details
Main Authors: علی اصغر انواری رستمی, عصمت رضایت
Format: Article
Language:fas
Published: University of Tehran 2007-11-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_18850_d60193f8601aedee8d620939de47f443.pdf