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BUSINESS INFORM №12-2014

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53

Section: Accounting and Auditing
UDC 657.63:336.717.16
Gliebova N. V.
Formation of Information Support for the Bank's Foreign Currency Transactions in the System of Accounting and Auditing (p. 370 - 377)
The article is written with the aim to disclose important aspects of formation the technology of accounting and auditing for the bank's foreign currency transactions, to elaborate viable practical solutions to improve the efficiency of the accounting procedures for competent managerial decision-making and to help in minimizing the bank risks. The object of the study is the accounting work of banks in regard to foreign currency transactions. The subject of the study is methodology and organization of accounting of currency transactions. The article explores the methods for accounting treatment of foreign currency transactions, regulatory documents regulating the currency exchange transactions, discloses the peculiarities of their accounting treatment, guidelines for auditing of currency transactions. The factors, that define the contents and conditions of organizing the process of internal audit of foreign currency transactions have been identified as: organizational, informational and methodical. The theoretical and practical aspects of formation of system for accounting and auditing of bank transactions with foreign currency have been summarized. The estimation of the currently applied methods for accounting of foreign currency transactions has been made and practical recommendations for its improvement have been elaborated.
Keywords: currency, currency system, foreign currency transactions, currency position, account policy, auditing of foreign exchange transactions
Tabl.: 1. Bibl.: 24.

Gliebova Natalia V. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Reference to this article:
Gliebova, Natalia V. (2014) “Formation of Information Support for the Bank's Foreign Currency Transactions in the System of Accounting and Auditing.” Business Inform 12:370–377.

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