MODEL OF ADAPTATION OF FINANCIAL REPORTING TO IFRS

Abstract

The article studies the state and problems ofthe recording of banking operations in the system of financial accounting and reports. It presents the model of the modern adaptation of bookkeeping within the framework of IFRS. It also recommends the practical application of IFRS by commercial banks of the developing countries.

Keywords

• банковские операции
• финансовый учет
• международные стандарты финансовой отчетности
• banking operations
• financial accounting
• ifrs