СONDITION AND DIRECTIONS OF ACCOUNTING AND ANALYTICAL PROVISION OF MANIPULATION WITH INNOVATIVE BANKING PRODUCTS
| Autor: | Oleksandr Petruk, Lily Zavodovska |
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| Jazyk: | angličtina |
| Rok vydání: | 2016 |
| Předmět: | |
| Zdroj: | European Cooperation, Vol 7, Iss 14, Pp 20-29 (2016) |
| ISSN: | 2449-8726 2449-7320 |
| Popis: | In today's economic conditions banks actively use innovative technologies to gain competitive advantage and to prevent the loss of its market position. The current accounting system does not consider the needs of users to provide information on operations with innovative banking products. This paper identifies the theoretical aspects of accounting operations with innovative banking products, in particular discloses the economic nature and classification (on such features as: display in the balance sheet, mechanism of development, efficiency, the degree of novelty, the stage of completion, a form of protection). It allowed justifying the way of display of costs in accounting connecting with creating innovative banking products with the use of the proposed complex of accounting records. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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