The Need for Improved Control of Banks on Financial Statement Presentation
Journal Title: Бізнес Інформ - Year 2013, Vol 1, Issue 0
Abstract
The article investigates the consequences of distorted reporting of Ukrainian banks. The financial statements of liquidated Ukrainian banks, in which was introduced the temporary administration, was analyzed. Revealed that compiled financial reporting in the liquidated banks do not fully disclosed their real financial statement. The necessity of improving of the system for control the transparency and quality of financial reporting in banks is formulated. The practical tools of the influence measures implementation by the supervisory authorities for banks which violate the NBU requirements in the disclosure of financial reporting, are proposed.
Authors and Affiliations
Inna Belova, Oksana Koreneva, Larisa Sysoeva
Keywords
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