Tag: liabilities

Financial stability of a commercial bank: theoretical aspects

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. Financial stability of a commercial bank: theoretical aspects//Science online: International Scientific e-zine - 2024. - №12. - https://nauka-online.com/en/publications/economy/2024/12/06-20/

Annotation: The article delves into the concept of «financial stability of commercial banks», emphasizing its role as a fundamental economic category and its interconnectedness with the notions of «reliability» and «stability». The study highlights the primary distinctions among the various definitions of financial stability, offering a clear understanding of its essence. The research identifies three core characteristics that define the financial stability of a commercial bank: the level of engagement of public interest groups, the quantitative and qualitative capacity of resource potential, and the institution’s resilience to external and internal factors, enabling it to return to its original state after disturbances.

Ways of perfection of account of settling are with suppliers and contractors

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. Ways of perfection of account of settling are with suppliers and contractors//Science online: International Scientific e-zine - 2020. - №12. - https://nauka-online.com/en/publications/economy/2020/12/shlyahi-vdoskonalennya-obliku-rozrahunkiv-z-postachalnikami-ta-pidryadnikami/

Annotation: The main process of ensuring the operation of the enterprise is the supply, an integral part of which are the settlements with suppliers and contractors. Ways to improve the analytical and synthetic accounting of payments to suppliers and contractors are an important object of scientific research. The purpose of the article is to systematize the process of accounting settlements with suppliers and contractors to explore new approaches to improving accounting. The main normative-legal acts are systematized, which are the methodological basis of accounting for settlements with suppliers and contractors, and the objects of accounting for current liabilities in each of them are updated. The directions on improvement of the account of accounts payable with suppliers (contractors) by introduction in the document circulation of the developed analytical documents are offered and proved. The importance of maintaining an effective system of accounting for accounts payable is determined. New approaches to the improvement of accounting, the use of electronic document management of accounting settlements with suppliers are proposed.

Управління активами і пасивами суб‘єкта господарювання

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. Управління активами і пасивами суб‘єкта господарювання//Science online: International Scientific e-zine - 2018. - №5. - https://nauka-online.com/en/publications/economy/2018/5/upravlinnya-aktivami-i-pasivami-sub-yekta-gospodaryuvannya/

Annotation: The essence of assets and liabilities of the company and disclosed basis and the main task of managing assets and liabilities.

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