ЕСКРОУ-РАХУНКИ: ОБЛІКОВІ АСПЕКТИ

Abstract

UDC 336.73:657.2; JEL Classification: М41 The aim of the study is to cover the process of accounting for temporary storage accounts (ex-accounts). Methods of research: to achieve this goal in the work were used general and special methods and techniques of research: theoretical generalization, analysis and synthesis; systematic and integrated approach; abstract-logical. Due to the novelty of this institution for Ukrainian banks and enterprises, it is necessary to use the mechanism of escrow account − in practice there may be difficulties with its use, especially in the accounting aspect. Research results: the result of scientific work is a theoretical generalization and practical recommendations for accounting on accounts-ekuskor. Accounting for escrow account transactions has a number of differences from accounting for transactions with regular bank accounts. Researchers' point of view provided an opportunity to express their point of view on this issue and suggest options for solving problematic issues regarding accounting in extra-accounts. This type of account is an effective mechanism of risk management and allows to achieve a balance of interests of the parties through the organization of settlements. Scientific novelty: is a comprehensive study of the problems associated with the accounting of ex-accounts. It is proposed to introduce accounting using analytical and off-balance sheet accounts, the system of correspondence of accounts with the depositor (account holder) is given. The practical significance lies in the fact that, in the absence of regulations on accounting for escrow accounts, the proposals mentioned in the paper will allow practitioners to improve their accounting.