ORGANIZATIONAL SUPPORT OF ACCOUNTING OF CREDIT UNIONS ACTIVITIES IN UKRAINE

Igor Dzemishkevych
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Igor Dzemishkevych: Cherkassy Educational and Scientific Institute SHEI «University of Banking» SHEI «University of Banking»

EUREKA: Social and Humanities, 2016, issue 1, 24-32

Abstract:

In the article there were defined the main normative and regulatory documents that regulate accounting of credit unions in Ukraine. The structure of normative regulation of credit unions accounting is multilevel and is char-acterized with the necessity of the great number of normative documents. It is important that in 2015 credit unions began to keep records on IFRS but the methods of applying IFRS in the credit unions are not elaborated till now and the national normative and regulatory acts were not adjusted in accordance with IFRS. There were studied all the diversity of approaches to determination of the notion of accounting organization and organizational support, there were offered the author’s definitions of these notions. There were established that accounting organization of credit unions needs the presentation of approaches to accounting organization and first of all the specific objects of credit unions accounting by elaboration of organiza-tional regulations of accounting. There were elaborated the structure of organizational support of credit unions ac-counting. There were defined, systematized and summarized the main regulations of organizational support of credit unions accounting.

Keywords: credit union; accounting organization; organizational support; accounting regulations (search for similar items in EconPapers)
Date: 2016-02-28
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Persistent link: https://EconPapers.repec.org/RePEc:nos:social:y:2016:i:1:p:24-32

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