Practical aspects of formation of the intermediate financial statements of the bank according to the IFRS
Journal Title: Вісник Львівського національного аграрного університету: Економіка АПК - Year 2017, Vol 0, Issue 24
Abstract
The article reveals the main components of the interim financial report for the requirements of IFRS, substantiation of the necessity of its application and the compulsory filing of 2016 Ukrainian banks. Filed the benefits of using financial reports, compiled by banks according to international standards. According to amendments to the normative base of the NBU, defined the terms of the submission of interim financial statements and the timing of implementation of banks corrective holding. Found, that the new requirements of the National Bank to intermediate financial statements according to IFRS and changes in the normative base, will lead to an open and transparent activity of banks.
Authors and Affiliations
N. Zhydovska, T Gromiak
Keywords
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