Бухгалтерский учет в банках как особый объект науки и практики.
Abstract
В статье автор рассматривает бухгалтерский учет в банках как особый объект науки и практики и выделяет его организационные и методологические особенности. Особое значение автор отводит государственному регулированию бухгалтерского учета и отчетности в банках, показывая роль Национального банка страны при выполнении функции регулирования, в том числе по переходу банковской системы на Международные стандарты финансовой отчетности. В целях ускорения процесса по сближению национальной системы бухгалтерского учета и отчетности с международными нормами и правилами в статье представлены предложения по разработке новой редакции Закона «О бухгалтерском учете и отчетности». = The article explores accounting at banks as a specific object of science and practice and defines its organizational and methodological characteristics. The author gives particular importance to state regulation of accounting and reporting at banks showing the role of the National Bank in performing the function of regulation, including the adoption by the banking system of the International Financial Reporting Standards. The author also comes up with proposals for redrafting the Law―On Accounting and Reporting in order to move the national accounting and reporting system closer to the international norms and rules at an accelerated rate.References
Банковский кодекс Республики Беларусь, 25 окт. 2000г., № 441-3: принят Палатой представителей 3 октября 2000г.: одобр. Советом Респ. 12 октября 2000 г. // Консультант Плюс: Беларусь. Технология 3000 [Электронный ресурс] / ООО «ЮрСпектр», Нац. центр правовой информ. Респ. Беларусь. – Минск, 2009.
О бухгалтерском учете и отчетности: Закон Республики Беларусь от 25 июня 2001г., № 42-3 // Консультант Плюс: Беларусь. Технология 3000 [Электронный ресурс] / ООО «ЮрСпектр», Нац. центр правовой информ. Респ. Беларусь. – Минск, 2009.
Инструкция о порядке организации бухгалтерского учета и отчетности в Национальном банке и банках Республики Беларусь: утв. Постановлением Совета директоров Национального банка Республики Беларусь, 26 .06. 2007г., № 198 // Консультант Плюс: Беларусь. Технология 3000 [Электронный ресурс] / ООО «ЮрСпектр», Нац. центр правовой ин-форм. Респ. Беларусь. – Минск, 2009.
О государственной программе перехода на международные стандарты бухгалтерского учета в Республике Беларусь: Постановление Совета Министров Республики Беларусь, 4 мая 1998г., № 694 // Консультант Плюс: Беларусь. Тех-нология 3000 [Электронный ресурс] / ООО «ЮрСпектр», Нац. центр правовой информ. Респ. Беларусь. – Минск, 2009.
Программа развития банковского сектора экономики Республики Беларусь на 2006-2010 годы: Указ Президента Республики Беларусь, 15 янв. 2007г., №27 // Консультант Плюс: Беларусь. Технология 3000 [Электронный ресурс] / ООО «ЮрСпектр», Нац. центр правовой информ. Респ. Беларусь. – Минск, 2009.
Стефанович, Л.И. Реформирование системы бухгалтерского учета и отчетности в банках Республики Беларусь: монография / Л.И.Стефанович. – Минск: Изд. центр БГУ, 2006. – 180 с.
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