КОНТРОЛЬ И АНАЛИЗ В НЕКРЕДИТНЫХ ФИНАНСОВЫХ ОРГАНИЗАЦИЯХ КАК МЕХАНИЗМ ИНВЕСТИЦИОННОЙ ПОЛИТИКИ

Abstract

The article deals with the issues of reformation of accounting for non-credit financial organizations from 2014 to the present. The changes in the regulatory framework and accounting methodology for the specified period are analyzed. The assessment of the advantages obtained by non-credit financial organizations when switching to a single Chart of Accounts approved by the Regulation of the Central Bank of the Russian Federation No. 486-P is given, the changes that result from the introduction of a new Chart of Accounts for non-credit financial organizations approved by the Regulation of the Central Bank of the Russian Federation No. 713-P are systematized. The features of disclosure of information about the activities of these organizations in the reporting, formed according to modern rules, are summarized. The problems of accounting, control and analysis related to the reform during the transition to a new chart of accounts and prospects for improving the investment climate in the country due to innovations in the methodology of accounting for non-credit financial organizations are considered. Recommendations are given on the organization of control and analysis.