Roganova O. The accounting and analysis of bank operations with securities

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U002919

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

06-06-2005

Specialized Academic Board

Д26.006.07

Essay

Security-related banking operations. Complex research of theoretic-methodological, methodical and practical questions of record-keeping and analysis of security-related banking operations, and also development of their improvement basic directions. Methods: supervision, comparison, measuring, experiment, abstracting, analysis and synthesis, induction and deduction. The problems of construction the system of securities operations accounting on the basis of International standards and national record-keeping Statutes (standards) applying were explored. The necessity of using new approaches to the methodic, estimation and accounting of security-related banking operations was grounded. The new interpretation of analysis objects in the security-related operations for different analysis types was given. The new method of estimation the bank investments into securities was represented. The study of application possibility of securities analysis modern methods in the conditions of the Ukrainian market was conducted. A new formula for actual income calculation the different types of securities brief-cases for certain period (quarter, year) was offered. Banking system of Ukraine, educational process.

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