Mischenko S. Accounting policy in the bank management system

The dissertation is devoted to examination of theoretical and methodological and practical issues of accounting with regard to drawing of the bank's accounting policy, evaluation of existing accounting methods in banking, elaboration of practical recommendations for their improvement. Preconditions, genesis and modern content of accounting policy were examined. It was supplemented with a new economic essence and target tasks of accounting policy were determined. It was proposed to differentiate public accounting policy, accounting policy for industrial sector and accounting policy for entrepreneurs within this term. It was proved as necessary to improve the quality of the regulatory base to secure the accounting policy's proper drawing as well as own concept of the national provisions (standards) of accounting "The accounting policy" was submitted. Own classification of basic principles and qualitative characteristics of accounting were offered. Different methods and rules of accounting were consideredand their advantages and disadvantages were disclosed for the first time. Methodical accounting procedures that are systematized for the banks and used for drawing of the bank's accounting policy were offered. It was argued for importance of the new optimal bank's accounting policy that has to be worked out on the basis of its methodical, managerial and technical issues' unity. The optimal structure of internal banking standard "The accounting policy of the bank" was proposed. The drafts of internal banking Provisions, that increase quality of managerial and technical components of accounting policy, were elaborated. The influence of accounting policy's certain elements on the bank's financial indicators was examined. The improvement strategy of the bank's accounting policy, that is focused on execution of control for utilisation of the bank's resources and securing effective activity of the bank entirely was determined.