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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????????? ???????????? ??????????? ????????? ??? ????????-??????????? ?????
Classification of innovative banking products for accounting and analytical purposes |
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| Creator |
???????????, ?.?.
Zavodovsk?, L.A. |
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| Subject |
??????????? ???????
?????????? ????????? ???????????? ????? ?????? banking innovations banking product classification accounting analysis |
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| Description |
?????????????? ??????? ???????????? ??????????? ????????? ?? ??????????? ?????????. ? ?????????? ??????????? ???????? ????????? ?? ???????????? ???????????, ?? ???????? ???????? ???????????????? ?????????? ?? ?????????? ???????????? ?? ????????. ?? ???????? ???????????? ???????? ???????????? ???????????? ??????????? ????????? ? ??????????? ????? ?? ???????? ??????? ????????????? ???????????? ?? ??????? ??????????????? ??????, ??? ? ???? ?? ???? ????????? ??????????? ?????????? ?? ??????????????? ?????????? ?????? ???????, ? ????? ???????????? ?? ???????? ??????????????? ??????. ?????????, ?? ? ?????? ???????????? ???????????? ??????????? ?????????, ?? ???????????????? ? ???????? ??????????????? ?????? ?? ???????, ???? ???????? ???? ??????, ?? ???????????? ? ??????? (?????????, ?????????????); ???????? ???????? (?????????? ?????? ?????, ?? ?????????? ????????? ???????????); ??????? ??????? (????????????, ?????????? ?? ?????? ??????? ???????????? ??????? ?????????); ????? ??????? (????, ?? ?????????????; ??????????? ????? ???? ?????????????; ??? ? ???????? ??????????? ?????; ??? ? ??????????? ?????????; ???? ???? ????? ?????? ??????? ?? ????????????????).
The article analyzes the existing classification of banking products and banking innovations. The study approaches to the classification of scientists has found that the selected criteria are inherently imprecise and complexity of application in practice. This determines the need for the classification of innovative banking products to meet the requirements for building the scientifically based classification and accounting purposes. The classification of innovative banking products has been offered aimed at the theoretical grounding of approaches toward accounting organization and record-keeping, and analysis of such products: reflected in the balance sheet (balance sheet, off-balance sheet); development mechanism (developed by the bank, with the assistance of third-party developers); degree of novelty (newly created, built on new ways to use existing products); form of protection (patented, trade mark which is registered, are subjects of copyright, trade secrets, and those for which no one way of protection was used). |
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| Date |
2016-04-11T12:10:56Z
2016-04-11T12:10:56Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2717
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
????
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