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The Need for Improved Control of Banks on Financial Statement Presentation

Author

Listed:
  • Belova Inna V.

    (Ukrainian Academy of Banking of the National Bank of Ukraine)

  • Koreneva Oksana G.

    (Ukrainian Academy of Banking of the National Bank of Ukraine)

  • Sysoeva Larisa Yu.

    (Ukrainian Academy of Banking of the National Bank of Ukraine)

Abstract

The article investigates the consequences of distorted reporting of Ukrainian banks. The financial statements of liquidated Ukrainian banks, in which was introduced the temporary administration, was analyzed. Revealed that compiled financial reporting in the liquidated banks do not fully disclosed their real financial statement. The necessity of improving of the system for control the transparency and quality of financial reporting in banks is formulated. The practical tools of the influence measures implementation by the supervisory authorities for banks which violate the NBU requirements in the disclosure of financial reporting, are proposed.

Suggested Citation

  • Belova Inna V. & Koreneva Oksana G. & Sysoeva Larisa Yu., 2013. "The Need for Improved Control of Banks on Financial Statement Presentation," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 1, pages 239-245.
    • Handle: RePEc:idp:bizinf:y:2013:i:1:p:239_245
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