Siukhina K. Accounting and analytical support for creation and use of bank reserves

The purpose of the dissertation is the scientific substantiation of theoretical positions and the development of practical recommendations aimed at improving the accounting and analytical support for the creation and use of bank reserves. The object is the process of creation and use of bank reserves. Subject is a set of theoretical, methodological, organizational and applied aspects of reserves creation. Methods of research are based on general scientific methods of research such as generalization, comparison, synthesis, as well as special methods of analysis: graphical and tabular methods, methods of elimination, methods of coefficient analysis. In the dissertation the basic principles of assets valuation for the purpose of creating reserves are systematized and improved. The recommendations for improving the organizational and methodological positions of bank reserves accounting because of the introduction of IFRS 9, as well as reserves analysis based on the concept of reserves complementarity are presented.