ОРГАНІЗАЦІЯ І МЕТОДИКА ОБЛІКУ, АНАЛІЗУ ТА АУДИТУ ВІДОБРАЖЕННЯ МАТЕРІАЛЬНИХ АКТИВІВ У БАЛАНСАХ БАНКІВ І ПІДПРИЄМСТВ

Abstract

The main scientific result of the article consists in distinguishing the concepts of tangible, intangible, monetary assets of enterprises and banking institutions. Assets that are not intangible, monetary, or securities are tangible. A critical assessment of the content of the balance sheet items of enterprises and banks is given in terms of their materiality, and a description of synthetic accounts intended for accounting of tangible assets of banking institutions is given. The common set of tangible assets of enterprises and banking institutions is determined. It is shown that in the balance sheet, the value of tangible assets is included in the residual value as the difference between the balance of active and contracted accounts. For fixed assets, investment real estate, other non-current tangible assets, counter-accounts are represented by depreciation, in banking institutions they are also used to record reserves for the risks of non-confirmation of cash and bank metals. It was determined that cash funds in the balance sheets of enterprises are shown under the item "Cash and their equivalents", while in the balance sheets of banking institutions under the item "Cash funds and their equivalents". It is proposed to rename the relevant article of the balance sheet of banking institutions, taking into account the etymology of the Ukrainian words, to "Funds and their equivalents". It has been established that the differences in the display of tangible assets in the balance sheets are reduced to the following: the principle of increasing liquidity applies to enterprises of the real sector of the economy, while the principle of decreasing liquidity applies to banking institutions. A specific feature of banking institutions is the presence of tangible assets, which are collateral for customer loans and debts, represented by movable property and immovable property (including residential and non-residential). The requirements for the display of tangible assets in the notes to the financial statements of banking institutions have been systematized in terms of: accounting policy principles, funds and their equivalents, customer loans and debts, investment real estate, fixed assets, other assets, non-current assets held for sale, and disposal group assets.