Dzemishkevych I. Organizational and methodological support for the formation and analysis of credit unions statements

The thesis is devoted to substantiation of theoretical positions, improvement of organizational and methodical provision of the process of formation and analysis of credit unions reporting. The information requests of users of reporting have been identified and summarized and the necessity of introducing integrated reporting of credit unions for the provision of information about their activities has been substantiated. In particular, the ranking model of the priority of the reporting users has been proposed. The objects of accounting of credit unions on the basis of belonging to redistribution of capital have been grouped, which allowed to develop common approaches to the organization and maintenance of accounting records of credit unions in order to raise awareness about their activities. A standard provision on accounting policies of a credit union taking into account the IFRS requirements has been developed. Taking into account the specifics of the credit unions activity, the methodical recommendations for accounting management by the credit union in accordance with IFRS have been developed. The structure of the integrated credit union report has been elaborated and the main indicators to be displayed in it have been outlined. In the research, the organizational support for the economic analysis of integrated reporting of credit unions through the development of a model for the introduction of integrated accounting taxonomy, which ensures the implementation of the principle of integrated reporting indicators comparability, has been improved.