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Companies in Lithuania have to follow Business Accounting Standards (BAS) when

This article gives an overview of the Baltic States banking sector, analysis of the evolution, structure and their perspective. The banking sector was most focused on, as is currently the most important financial intermediation chain, which has the highest weight. The crisis 2008 has highlighted the impact of globalization on the financial sector. The banking industry must take responsibility not only for a profitable business, but also for the banking activities of the possible consequences economy as a whole. This article analyzes the evolution of the banking sector in Baltic States economy recovery; financial stability in Baltic States related to the uncertainty. This paper analyzes the banking sector problems, efficiency indicators and its evolution. Article examines the changes in banking sector with the economic growth, in crisis and after the crisis. It examined the banking sector in different States and its future development, improvement perspective.

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