GRAMOTA Publishers suggests publishing your scientific articles in periodicals
Pedagogy. Theory & PracticePhilology. Theory & PracticeManuscript

Archive of Scientific Articles

SOURCE:   Almanac of Modern Science and Education. Tambov: Gramota, 2017. № 7. P. 55-58.
SCIENTIFIC AREA: Economic Sciences
To Publish Article in the Journal | To show issue content | To show all articles in section | Subject Index

License Agreement on scientific materials use.

FORMATION OF CREDIT INSTITUTIONS REPORTING IN ACCORDANCE WITH INTERNATIONAL REPORTING STANDARDS

Igonina Svetlana Anatol'evna, Grishina Ol'ga Valentinovna, Grinenko Valeriya Alekseevna
Lobachevsky State University of Nizhni Novgorod


Abstract. The article considers the possibilities of reforming the institutions reporting on modern international reporting standards. The problems of forming the accounting reporting of a bank and the features of their interpretation in accordance with domestic legislation and requirements of International Financial Reporting Standards (IFRS) are singled out. The recommendations on the improvement of credit institutions reporting with a view of convergence with the IFRS are given.
Key words and phrases: отчетность, финансы, кредитная организация, кредитное учреждение, отчетная форма, reporting, finance, credit organization, credit institution, reporting form.
Open the whole article in PDF format. Free PDF-files viewer can be downloaded here.

 

References:
  1. Al'tapova A. F. Problemy formirovaniya finansovoi otchetnosti v naibolee riskovykh oblastyakh ucheta kreditnykh organizatsii Rossii // Molodoi uchenyi. 2014. № 4. S. 456-458.
  2. Kondrashev P. A. Istoricheskii aspekt formirovaniya otchetnosti v sootvetstvii s MSFO v kommercheskikh bankakh // Audit i finansovyi analiz. 2012. № 3. S. 36-39.
  3. Kondrashev P. A. Kontseptual'nye osnovy formirovaniya finansovoi otchetnosti bankov v sootvetstvii s MSFO // Audit i finansovyi analiz. 2012. № 6. S. 33-39.
  4. Kondrashev P. A. Normativno-pravovaya baza otchetnosti bankov v sootvetstvii s MSFO i RSBU // Audit i finansovyi analiz. 2012. № 4. S. 14-20.
  5. Kondrashev P. A. Sovershenstvovanie formirovaniya otchetnosti bankov v sootvetstvii s mezhdunarodnymi standartami finansovoi otchetnosti: diss. … k.e.n.: 08.00.12 / Mosk. gos. un-t im. M. V. Lomonosova. M., 2013. 178 s.
  6. Lashmanova D. V., Lisitsyna I. V. Bankovskaya finansovaya otchetnost': problemy i perspektivy [Elektronnyi resurs] // Nauchnoe soobshchestvo studentov XXI stoletiya. Ekonomicheskie nauki: elektronnyi sbornik statei po materialam XXXIII studencheskoi mezhdunarodnoi nauchno-prakticheskoi konferentsii. Novosibirsk, 2015. № 6 (33). URL: http://www.sibac.info/archive/economy/6(33).pdf (data obrashcheniya: 15.10.2017).
  7. Masen'kina K. A. Osobennosti formirovaniya bukhgalterskoi otchetnosti v kreditnykh organizatsiyakh [Elektronnyi resurs]. URL: http://mino.esrae.ru/pdf/2012/1%20Sp/611.doc (data obrashcheniya: 15.10.2017).
  8. Neverova O. S. Sistema finansovoi otchetnosti kreditnykh organizatsii v usloviyakh neopredelennosti: diss. … k.e.n. Ekaterinburg, 2010. 212 s.
  9. O bukhgalterskom uchete [Elektronnyi resurs]: Federal'nyi zakon ot 06.12.2011 g. № 402-FZ (red. ot 23.05.2016 g. № 149-FZ). Dostup iz SPS "Konsul'tantPlyus".
  10. O perechne, formakh i poryadke sostavleniya i predstavleniya form otchetnosti kreditnykh organizatsii v Tsentral'nyi bank Rossiiskoi Federatsii [Elektronnyi resurs]: Ukazanie Banka Rossii № 4212-U ot 24.11.2016 g. Dostup iz SPS "Konsul'tantPlyus".
  11. O poryadke predstavleniya kreditnymi organizatsiyami v Tsentral'nyi bank Rossiiskoi Federatsii otchetnosti v vide elektronnykh soobshchenii, snabzhennykh kodom autentifikatsii [Elektronnyi resurs]: Ukazanie TsB RF № 1546-U ot 24.01.2005 g. (red. ot 06.11.2007 g.). URL: http://www.zakonprost.ru/content/base/115214 (data obrashcheniya: 15.10.2017).
  12. O poryadke sostavleniya i predstavleniya kreditnymi organizatsiyami finansovoi otchetnosti [Elektronnyi resurs]: Pis'mo TsBR ot 16.02.2009 g. № 24-T. URL: http://base.garant.ru/589131/ (data obrashcheniya: 15.10.2017).
  13. O poryadke sostavleniya otchetnosti, neobkhodimoi dlya osushchestvleniya nadzora za kreditnymi organizatsiyami na konsolidirovannoi osnove, a takzhe inoi informatsii o deyatel'nosti bankovskikh grupp [Elektronnyi resurs]: Polozhenie Banka Rossii ot 11.03.2015 g. № 462-P. Dostup iz SPS "Konsul'tantPlyus".
  14. O pravilakh sostavleniya i predstavleniya otchetnosti kreditnymi organizatsiyami v Tsentral'nyi bank Rossiiskoi Federatsii [Elektronnyi resurs]: Ukazanie Banka Rossii № 2851-U ot 16.07.2012 g. Dostup iz SPS "Konsul'tantPlyus".
  15. Semenov A. S. Osobennosti transformatsii otchetnosti kreditnykh organizatsii v sootvetstvii s MSFO // Mezhdunarodnyi bukhgalterskikh uchet. 2008. № 5. S. 35-46.

To Publish Article in the Journal | To show issue content | To show all articles in section | Subject Index

© 2006-2021 GRAMOTA Publishers

site development and search engine optimization (seo): krav.ru