Accounting and audit with bank securities: theory, methodology, practice

In modern conditions of economic development one of the most urgent problems is the improvement of quality and reliability of accounting information in the course of operations with securities issued by banks. In commercial banks accounting of operations with securities is conducted in accordance with regulatory and legal documents and local regulatory acts, but the complex document flow can lead to slowdown in such operations, which leads to a number of negative consequences. The monograph reveals theoretical and methodological aspects of accounting and auditing of operations with securities issued by the bank. Proposals for improving the organization of accounting of securities in the bank and for increasing the efficiency of the internal control system of operations with securities have been developed.

Autorentext

Koval'chuk Viktorija Valer'evna, dottore di ricerca in Economia, professore associato presso l'Università statale Francysk Skaryna di Gomel, specialista in contabilità e analisi economica. Shchurov Igor Sergeevich, studente di master presso la Facoltà di Economia dell'Università Statale Francysk Skaryna di Gomel.