title: Entropy approach to the analysis of banks’ balance sheets
abstract: Accounting ensures the collection and systematization of documented information about the facts of the economic life of enterprises and organizations. The information collected is systematized and formalized in various forms of reporting. One of the key forms of reporting is the balance sheet. The balance sheet is based on the principle of double entry, according to which each change in the financial resources of the organization is reflected in at least two accounts related assets and liabiliti
journal: Business Informatics