乌克兰银行机构会计流程组织的特殊性

R. Sydorenko
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引用次数: 0

摘要

本文考虑了国内金融机构会计核算的具体情况。银行会计流程的组织受到国内会计法规和国际会计和财务报告标准的监管。根据对当前监管框架的分析,金融机构活动的关键方面,在制定此类实体的会计政策时应予以考虑。银行机构的典型业务是信贷和存款业务、货币兑换业务、证券业务等。另一个重要的区别是使用自己的会计科目表,与企业和组织的会计科目表相比,它有许多显著的不同:考虑到银行的具体情况,将主动和被动帐户合并在一个类别中,通过复式记帐分配管理帐户和表外帐户。银行机构的会计政策是银行会计管理的一个组成部分。在现有的监管框架下,必须确保银行财务、管理和税务会计的有效运作和相互作用。每一种会计的主要目的是向使用者提供有关机构状况及其活动结果的完整、明确、可靠和公正的信息。银行会计政策的主要目标应该是通过最小化和简化会计人员需要执行的会计操作和程序的数量来找到减轻会计人员负担的方法。但是,这种简化不应导致不履行部分职责、迟延履行或行动(计算)错误。必须遵守会计原则、单一的方法基础、综合和分析会计数据的关系、在主要文件中按时间顺序和系统地反映所有业务交易、形成银行管理和报告所需的指标。银行的会计政策由一份内部监管文件——《银行会计政策条例》进行监管,该文件由银行董事会批准。如果会计立法发生变化,并且如果报告信息的可靠性和相关性增加,则会计政策必须进行强制性变更。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PECULIARITIES OF ORGANIZATION OF THE ACCOUNTING PROCESS IN BANKING INSTITUTIONS OF UKRAINE
The article considers the specifics of accounting in domestic banking institutions. The organization of the accounting process in banks is regulated by both domestic accounting regulations and international accounting and financial reporting standards. Based on the analysis of the current regulatory framework, the key aspects of the activities of financial institutions, which should be taken into account when developing the accounting policy of such entities. Business operations that are typical only for banking institutions are credit and deposit operations, currency exchange operations, securities operations, etc. An important difference is also the use of own chart of accounts, which has many significant differences compared to the chart of accounts of enterprises and organizations: taking into account the specifics of banking, a combination of active and passive accounts in one class, allocation of management accounts postings with off-balance sheet accounts by double entry. The accounting policy of a banking institution is an element of regulation of the bank's accounting. Based on the current regulatory framework, it must ensure the effective functioning and interaction of financial, management and tax accounting of the bank. The main purpose of each of these types of accounting is to provide complete, unambiguous, reliable and unbiased information to users about the state of the institution and the results of its activities. The main goal of the bank's accounting policy should be to find ways to reduce the burden on accounting staff by minimizing and simplifying the number of accounting actions and procedures that they need to perform. However, such simplification should not lead to non-performance of part of their duties, late performance or errors in actions (calculations). The principles of accounting, a single methodological basis, the relationship of synthetic and analytical accounting data, chronological and systematic reflection of all business transactions in primary documents, the formation of indicators necessary for bank management and reporting must be observed. The bank's accounting policy is regulated by an internal regulatory document – "Regulations on the bank's accounting policy", which is approved by the bank's board. The accounting policy is subject to mandatory change if the accounting legislation changes and if the reliability and relevance of the reporting information is increased.
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