СONDITION AND DIRECTIONS OF ACCOUNTING AND ANALYTICAL PROVISION OF MANIPULATION WITH INNOVATIVE BANKING PRODUCTS

Oleksandr Petruk, Lily Zavodovska

Abstract


In today's economic conditions banks actively use innovative technologies to gain competitive advantage and to prevent the loss of its market position. The current accounting system does not consider the needs of users to provide information on operations with innovative banking products. This paper identifies the theoretical aspects of accounting operations with innovative banking products, in particular discloses the economic nature and classification (on such features as: display in the balance sheet, mechanism of development, efficiency, the degree of novelty, the stage of completion, a form of protection). It allowed justifying the way of display of costs in accounting connecting with creating innovative banking products with the use of the proposed complex of accounting records.


Keywords


banking product; innovation; innovative banking product; banking engineering; banking system

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Copyright (c) 2016 Oleksandr Petruk, Lily Zavodovska

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ISSN (Print) : 2449-7320

ISSN (Online) : 2449-8726