Коммерциялық банктің меншікті капиталының есебі
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The monograph comprehensively examines current issues of accounting, audit and control of equity capital of commercial banks. As a result of scientific research, which formed the basis of this work, theoretical proposals were deepened and developed, adapting the conceptual foundations of equity capital developed in the economy to the requirements of IFRS, taking into account the specifics of the current stage of development. banking system. The author proposed a classification of expenses on the authorized capital and a methodology for their separate synthetic and analytical accounting, which will allow second-tier banks to regulate and reduce the total amount of expenses associated with the formation and change of the authorized capital, as well as individual types of expenses. proposals combining analytical and audit procedures aimed at strengthening the methodology of audit of bank capital. In addition, the impact of indicators on the profitability of a bank's equity is determined on the basis of creating a multifactor multiplicative model that allows ensuring the financial stability of banks while maintaining a balance of economic interests. The publication is recommended for scientists, teachers of educational institutions, doctoral students, master's students and research workers.
