Облік у кредитних спілках
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Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
Розглянуто відповідність методики та організації обліку у кредитних спілках відповідно до специфіки їх діяльності. Розкрито шляхи і передумови формулювання засадних основ адаптивності системи бухгалтерського обліку кредитних спілок. Compliance methodologies and accounting organization of credit unions in accordance with their specific activities discussed in the article. The accounting system of credit unions in their methodological orientation should provide financial information and social protection for all participants, a reliable statistical basis for macroeconomic management processes form, transparency of these institutions for the regulation of financial services to create. The existing legal and procedural framework for the organization of accounting in credit unions, lack of clear legal rules to control this basic foundation does not provide financial protection to their members, prevents and effectiveness of overall regulation of this sector of the economy. Accounting system in credit unions requires adaptation according to the actual conditions analysis confirms recent studies and publications. The problem of establishing objective level of financial stability of the credit union occurs in modern conditions are unstable and not enough projected financial and economic environment. Protection of its own (invested capital), the actual level of financial stability of the credit union does not allow you to install modern methods. This is because the methods are based not only formalized the basic information, but also use a significant number of quality indicators. Formalized financial information should speak baseline information for
organizations of this type. The formulation of fundamental principles of adaptability accounting credit unions should be made within the national standardization of accounting-based teaching materials
institutions regulation of financial services. This base object and a rising condition for the development and adaptation of the accounting system of the credit union must act equity.
Description
Keywords
кредитна спілка, система бухгалтерського обліку, адаптивна облікова система, власний капітал, активні і пасивні операції, ринок фінансових послуг, credit union, accounting system, accounting system adaptive, equity, active and passive operation, the financial services market
Citation
Мохняк В. С. Облік у кредитних спілках / В. С. Мохняк // Вісник Національного університету "Львівська політехніка". – 2014. – № 797 : Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. – С. 274–277. – Бібліографія: 10 назв.