S. Mishchenko, Doctor of Sciences (Economics), Associate Professor University of Banking, Kyiv, Ukraine THE ECONOMIC ESSENCE OF THE PROCESS OF MONETIZATION AND ITS ROLE IN ENSURING ECONOMIC DEVELOPMENT AND STABILITY OF THE FINANCIAL SYSTEM

In the article it is researched the economic essence of the process of monetization of the economy, defined key indicators, principles of management, methods and tools of the impact of monetization on stimulation the economic growth, outlined the main tasks of the process of monetization, its object and subject, aspects and the basic preconditions of effective management of the process of monetization of the domestic economy. Continue reading

S. Naumenkova, Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine, K. Tsytsyk, Researcher State Educational Scientific Institution “Academy of Financial Management”, Kyiv, Ukraine THE EFFECTIVENESS OF PRUDENTIAL BANKING SUPERVISION: PECULIARITIES OF METHODICAL APPROACHES

Іn the article the theoretical fundamentals of the prudential banking supervision effectiveness and substantiation of approaches to calculation of the integral indicator of supervisory system compliance with the Basel Committee Core Principles were investigated. Continue reading

F. Haloul, PhD student Taras Shevchenko National University of Kyiv, Kyiv, Ukraine SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES

The evolution of the interpretation of the term “cost” is shown understanding of the essence of categories “costs”, “expenses”, “production costs” as the representatives of ancient philosophy, and representatives of various economic trends: classical political economy, Marxist theory, neoclassical, institutionalism and neo-institutionalism. Continue reading

V. Shvets, Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. Continue reading