Financial statement analyse techniques in commercial banks with regard to the assets and liability management

The study that consists of three parts is prepared to test theaccuracy of valuing Assets and Liability Management basing onfinancial statement analysis techniques. Three banks erased from thesystem at the crise occured in 2000 are selected to be sure of the result.The banks? five years long financial statements are analysed to see thetrends clearly.At the first part the Assets and Liability Management and therisks it contains are given after the general structure of TurkishBanking System is presented. In the second part the financial statementanalyse techniques are introduced according to the analyse way whichwill be used in the study. In the third part the thesis is tested on thethree selected banks.The study stated that analyse underlines the management?sweeknesses generally. But it in not enough to give net signals aboutthe risks like liquidty. The uneffective audit and the maked upstatements pablished by the management had been the biggest barriersto the study.