Ambarchian V. Accounting and analysis for banking financial investments

The dissertation examines theoretical aspects substantiation and practical recommendations development of accounting and analysis for banking financial investments. Economic sense of the term "banking financial investments" is explained. Two types of financial investment instruments - equity financial instruments and debt financial instruments - are determined. Banking financial investment classification is supplemented by determining two groups - "Financial investments in equity and debt financial instruments" and "Financial investments in associates and subsidiaries" within classification feature "the accounting system request". The procedure of banking financial investment operations presentation within the Chart of Accounts for Ukrainian banks is improved. Procedures of banking financial investments recognition, measurement, remeasurement, impairment and derecognition are enhanced. The methodology of banking financial investments accounting information presentation is improved by specifying the states of the Balance sheet, the Income Statement and the Statement of comprehensive income, as well as notes to financial statements. States of Instruction on securities accounting for Ukrainian banks №358 regarding classification, recognition, measurement and remeasurement of financial investments are specified. Methods of stochastic factor analysis to determine financial investment volume dependence on equity and debt instruments rate of return and risk rate are implemented. The level of banking financial investment portfolio optimality is measured as well as reserves of its increase are determined. Methodologic instruments of banking financial investments are supplemented by determined factor analysis appliance.