KEY ASPECTS OF THE BANK'S ACCOUNTING POLISY WITH RESPECT PAYMENTS TO EMPLOYEES
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2014, Vol 1, Issue 6
Abstract
Investigated and analyzed key aspects of the Bank's accounting policy with respect to payments to employees and its role and importance for the banking sector. The aim of the paper is to investigate the bank's accounting policies and key organizational and methodological aspects of the formation of the provisions of the Bank's accounting policy with respect to payments to employees . The main research methods are methods such as analysis, simulation , synthesis, deduction, induction. Considered and analyzed the main aspects of the bank's accounting policy with respect to payments to employees , using characteristics of the main components of the provision of accounting policies with respect to payments to employees. Established that the defining document that regulates and coordinates , that regulates the activity of the whole system of accounting in each banking institution is Bank's accounting policies . Based on the analysis of regulations that govern the formation of the provisions of the Bank's accounting policy , it was determined that the accounting policies are an important element of economic activities of banking institutions. The essence of the concept of " accounting policies ". The study of this problem by analysis of the main components of the Bank's accounting policy with respect to payments to employees and some general characteristics of these components. Defined by detailed and thoroughly reveals the essence of the concept of " accounting policies ". The main components of the Bank's accounting policy with respect to payments to employees of the bank. Consequently, the main aspects of the Bank's accounting policy with respect to payments to employees of the bank were investigated and analyzed in view of banking institutions, the basic requirements of normative documents in the field of accounting and taxation, the status and importance of employees for banks.
Authors and Affiliations
Оlena Tsyatkovska
Keywords
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- EP ID EP162863
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