BUSINESS INFORM №1-2013

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53

Section: Accounting and Auditing
UDC 336.71.078.3:657.37
Bielova I. V., Koreneva O. G., Sysoeva L. Y.
The Need for Improved Control of Banks on Financial Statement Presentation (p. 239 - 245)
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.
Keywords: bank, financial reporting, control, banking supervision
Tabl.: 2. Bibl.: 8.

Bielova Inna V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Banking and Insurance, Scientific-Educational Institute of Business Technologies «UAB» of Sumy State University (57 Petropavlіvska Str., Sumy, 40030, Ukraine)
Email: [email protected]
Koreneva Oksana G. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Banking, Ukrainian Academy of Banking (57 Petropavlіvska Str., Sumy, 40030, Ukraine)
Email: [email protected]
Sysoeva Larisa Yu. – Candidate of Sciences (Economics), Senior Lecturer, Department of Banking, Ukrainian Academy of Banking (57 Petropavlіvska Str., Sumy, 40030, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Bielova, Inna V., Koreneva, Oksana G., and Sysoeva, Larisa Yu. (2013) “The Need for Improved Control of Banks on Financial Statement Presentation.” Business Inform 1:239–245.

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