Suchergebnisse

Relevance of the research topic. Bank accounting plays an important role in modern market conditions, as it is the main source of economic information for internal and external users. Accounts are one of the elements of the accounting method. Accounts are the most important source of the most complete and reliable information in the development and adoption of optimal informed management decisions постаThe chart of accounts of accounting of banks of Ukraine is intended to contribute to the achievement of this goal, but it has drawbacks that negatively affect the quality and efficiency of accounting and control processes, which determines the relevance and practical significance of this article. The purpose of the study is: analysis of legislative changes in the current Chart of Accounts of accounting of Ukrainian banks and the formation of proposals for its improvement. Research methods. The work uses the dialectical method of scientific knowledge, the method of analysis and synthesis, comparison, the method of data generalization. Research results. The article reveals the features of constructing the Chart of Accounts for accounting of Ukrainian banks. The procedure for the formation of the Chart of accounts of accounting of Ukrainian banks in the context of legislative changes has been investigated. The procedure for accounting for operations with letters of credit and operations for transferring bank cash for storage to a collection company and its return on the basis of updated regulatory and legal acts of the National Bank of Ukraine is reflected. Scope of the results. In the field of economic sciences and in the practice of banks. Conclusions. The study of the features of the Chart of Accounts of Ukrainian banks made it possible to determine their list: classification of balance sheet accounts by types of counterparties, by the nature of operations, the degree of liquidity of assets and liabilities; multicurrency; availability of class 8 for management accounting; double entry of transactions on ...

Relevance of the research topic. In modern conditions of the development of entrepreneurial activity, there is a need for an in–depth study of the regulatory framework for regulating the financial reporting of enterprises and the impact of accounting policies on its indicators. The relevance of the research topic is determined by the strengthening of the need for the adoption of legal norms aimed at ensuring guarantees of the timely provision of reliable information to an open circle of users about the effectiveness of the economic activity of an enterprise, an adequate response to the emergence of new financial structures, concepts and operations. The purpose of the study is: a comprehensive analysis of modern problems of legal regulation of financial reporting of enterprises in Ukraine, proposed ways to improve them and analysis of the impact of the main elements of accounting policy on financial reporting. Research methods. The article uses the dialectical method of scientific knowledge, the method of analysis and synthesis, comparison, the method of generalizing data, the study is based on a systematic approach to the problems under consideration, the study of their relationship and development. Research results. The article examines the legal framework for regulating the financial reporting of Ukrainian enterprises, discloses problematic aspects of regulation, suggests ways of improving them. The main elements of the accounting policy and their influence on the indicators of the financial statements of the enterprise have been investigated. Scope of the results. In the field of economic sciences and practical activities of enterprises. Conclusions on the article. Based on the study, it was found that the system of legal regulation of financial reporting in Ukraine requires changes, in particular, it is necessary to develop and adapt the legal and regulatory framework for accounting and financial reporting in Ukraine to the legislation of the European Union (hereinafter EU) and IFRS. It was found that when ...