Search academic texts

Information × Registration Number 0214U006248, 0113U001298 , R & D reports Title Organization, method and methodology of account, analysis and audit of activity of financial institutions popup.stage_title Head Elena Goncharenko, Registration Date 26-02-2014 Organization The University of banking of the National bank of Ukraine (Kyiv) popup.description2 Object of research - financial institutions. The aim is to investigate the scientific, theoretical and practical bases of the organization, methods and methodology of accounting, analysis and audit of financial institutions, as well as to make reasonable recommendations for improvement based on international experience. Research methods. Methodological basis of the research is dialectical method of knowledge that is presented by complex of general scientific and special methods of research: monographic; analysis and synthesis, induction and deduction; generalization; systemic and structural analysis, method of economic and statistical analysis; legal settlement method; grouping and comparison; expert assessment method; balance, normative; methods of economic and mathematical modeling; graphical method. Scientific novelty of the results is the substantiation of complex approach and the development of theoretical, methodological and organizational bases and applied recommendations of accounting, analysis and audit of financial institutions, the most significant of which are defined in the following statements: -model of interconnection systems of accounting, analysis and audit of financial institutions, providing allocation of common objects of study, the methods of these systems operations and the results of these operations was built. The application of this model will make it possible to identify the problematic aspects of implementation of the methods of accounting, analysis and audit and adjustments in them; -regulations for improving management reporting of banking institutions on the basis of indexes, which are already used for financial and statistical reporting were developed and scientifically grounded. It helps to improve quality and effectiveness of bank management system; -classification of methods for assessment the efficiency of banking institutions on the basis of financial statements data was generalized; in the context of methods groups the effectiveness assessment procedures adequate to the goals and objectives of the study were systematized; -the system of banking activities auditing by systematization of control objects, ranking the methodical principles of auditing and their application procedure during organization and performance of internal audit was improved. It will expand the training programs of control personnel in the banking sphere; -methodology of accounting for insurance company, which was formalized in the form of Methodological recommendations was developed; reasonable grounds for updating the existing Methodological recommendations for credit Union and United credit Union accounting, as well as Methodical recommendations for accounting of basic operations of non-state pension funds were proposed, it gives the possibility to optimize information flows and to increase efficiency and quality of information for non-bank financial institutions reporting; -methodology for formation of financial statements of non-bank financial institutions in the context of their particular types with attention to the requirements of National accounting regulations and International financial reporting standards was proposed. It greatly facilitates the process of transition of financial institutions to the International standards; -reporting analysis system of non-bank financial institutions according to the main directions of prudential supervision with the purpose of financial condition reliability increasing and predictable assets of non-bank financial institutions management development was improved -methodology for testing of data selection of non-bank financial institutions that takes into account linkages to compare the data of annual financial statements and annual reporting data of non-bank financial institutions was worked out. Product Description popup.authors Біляченко Олена Леонідівна Гедз Михайло Йосипович Гончаренко Олена Олексіївна Круподер Олексій Дмитрович Лаврова Олена Олексіївна Лук'янець Олена Вікторівна Лютова Ганна Михайлівна Остапюк Наталія Анатоліївна Рогова Наталія Василівна Саюн Алла Олександрівна Шевчук Володимир Олександрович Шинкаренко Ольга Миколаївна popup.nrat_date 2020-04-02 Close