№1-2020-16
Dvoretskaya Yu. A., Kovaleva N. N., Kuznetsova O. N.
METHODS OF ANALYSIS OF ACCOUNTING (FINANCIAL) STATEMENTS OF BANKS IN RUSSIAN AND INTERNATIONAL PRACTICE: COMPARATIVE ASPECT
The article highlights the specific features of the accounting statements of banking institutions, which is an information base for the analysis of their financial positions. The authors explore the main functional stages of the preparation of accounting (financial) statements by economic entities operating in the banking sector. Central place is the evaluation of modern methods of analysis of financial reporting of foreign and domestic banking structures: authors characterize the method of calculation of stability coefficients, the method of building econometric models of bank stability assessment, the integral method, methods CAMELS, SAABA, ORAP, BAKIS, PATROL, FIMS. Special emphasis is placed on the emerging differences in the analysis of accounting (financial) statements of banking organizations, formed according to Russian and international norms. The authors critically assess the use of analytical tools by domestic commercial banks in comparison with international banking practice and provide recommendations for the construction of an optimal analytical system that would allow a comprehensive assessment of the financial situation of the banking institution. At the same time, appropriate options are proposed for the distribution of labour functions among employees of financial services of banking institutions so that management decisions are made as quickly and effectively as possible. The authors «recommendations will help to improve accounting and analytical support of financial and economic activities of organizations of the Russian banking sector.
Keywords: accounting (financial) bank statements, commercial bank balance sheet, International Financial Reporting Standards (IFRS), methods of analysis of bank financial statements, Russian Accounting Standards (RAS).
Academician I.G. Petrovskii Bryansk State University (Russia)
