Modern aspects of accounting policies formation of the credit organization, reflection of strategic and tactical problems of bank development in it

Автор: Logvinskaya N.M.

Журнал: Вестник аграрной науки @vestnikogau

Статья в выпуске: 3 (42), 2013 года.

Бесплатный доступ

The basic purpose and the main task of the chosen accounting policies is to reflect activity of the credit organization in the most adequate way, to represent full, objective and reliable information about it. The solution of this task will allow the credit organization, on the basis of the received financial reports, to make right administrative decisions, to estimate a financial position objectively, to put before it the right priorities, allowing increasing efficiency of business. Besides, the credit organization with accurately thought over accounting policies can position itself on international, and in domestic market, as the organization of the international level with a potential of a sustainable development.

Еще

Accounting policies, credit organization, bank, accounting, accounting regulation, ifrs, document flow

Короткий адрес: https://sciup.org/147124084

IDR: 147124084

Список литературы Modern aspects of accounting policies formation of the credit organization, reflection of strategic and tactical problems of bank development in it

  • Antonyuk O. A., Kirisyuk G. M. The accounting organization in commercial bank. -М.: A.D. “Stoletie”, 2012. -258 p
  • Zharkovskaya E. P., Arends I. O. Banking: Course of lectures. -М.: Omega-L, 2011. -305 p
  • Zhukov E. F. Banks and bank operations. -М: UNITI. Banks and exchanges, 2011. -384 p
  • Kokh T. U. Management of bank. -Ufa, 2010. -415 p
  • Molchanov A. V. Commercial bank in modern Russia. Theory and practice. -М.: Finance and statistics, 2010. -558 p
  • Banking bases in the Russian Federation: Study book/under the ed. O. G. Semenyuta.-Rostov-upon-Don: Feniks, 2009. -410 p
  • Smirnova L. Accounting policies of the credit organization. -“Economics and Life”. -2013. -№ 3. -Accounting appendix. -P. 16
Статья научная