Home  Journals  Finance and Credit  2(338) – 2009 January

On topical issues of accounting in lending agencies

Available online: 20 August 2009

Subject Heading: Banking

JEL Classification: 

The article speaks about changes occurring in the procedure of accounting in lending agencies connected with adoption of new accounting rules, and reflects convergence of Russian provisions, accounting standards and procedures pertaining to preparation and presentation of financial statements and international standards of accounting and banker’s books compilation.
     The article also contains the description of the use of balance accounts of reserves for probable interest loss on credits allocated by lending agencies, in effect from 01.01.2008. Besides, the article gives basic recommendations on the use of these accounts, including in accordance with praxis.
     Also, main opportunities of the use of new bookkeeping accounts are outlined.

Keywords: counting, international standards

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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