МЕХАНІЗМ ОБЛІКУ ЗАХИЩЕНИХ НОСІЇВ КЛЮЧОВОЇ ІНФОРМАЦІЇ В БАНКАХ УКРАЇНИ

Abstract

The article examines the essence and components of the bank’s accounting policy, which affect the accounting of inventories of the bank in general and protected media in particular. It is specified that each credit institution develops and approves mandatory accounting policy provisions, which contain a set of principles, methods and procedures used for accounting, preparation and presentation of financial statements. The bank’s accounting and financial reporting are based on the principles defined in the conceptual basis of international financial reporting standards. Protected media have been identified as components of inventories. Commercial banks generate keys for their customers to access remote service systems. These keys are essentially an electronic signature and seal of the client to sign the electronic payment documents created by him before sending them to the bank. In order to prevent the copying of electronic signature keys, secure media (Secure Token) have been developed, on which the bank writes digital signatures of customers. Accounting models of accounting for transactions on the sale of protected media are presented. Protected media according to a number of criteria in accordance with accounting standards can be classified as inventories, and therefore they are accounted for by the same rules. Transactions on the sale of protected key information carriers, depending on the method of payment and the sale price can be reflected in the financial statements in accordance with the four accounting models. The probable operational risks of the bank, which may arise in the process of selling protected media, have been identified and it has been determined that in order to reduce the operational risk of penalties for late registration of tax invoices, it is recommended to implement Secure Token for non-cash funds.