Sulima M. Accounting and analytical providing of interbank credit operations in Ukraine

The dissertation is focused on research of theoretical and methodical aspects of interbank credit operations, accounting and analytical providing. Economical content of interbank credit operations was defined and classification was complemented. The necessity of amendments to the accounts card of Ukrainian banks according to the specified method of accounting was substantiated. Investigational operating accounting method of credit operations of the National bank of Ukraine and recommendations are given in relation to its improvement. The problem was defined in disparity of national normative base and IFRS in relation to a reflection in the account of forming of interbank credits backlogs. Ways of its decision were offered. Organization and method of analysis of interbank lending operations was improved. The complex of economic indicators and their calculation algorithm for factor analysis of interbank lending operations were presented.