• Repere istorice privind instituirea sistemului de supraveghere publică a activității de audit din Republica Moldova 

  Rencheci, Diana (ASEM, 2021-06)

  Supravegherea publică a activității de audit, în Republica Moldova, a apărut ca o necesitate a proiectării unui sistem de asigurare a calității lucrărilor efectuate de profesioniștii contabili. Camera Auditorilor din ...
• Mонетарные активы организации 

  Sapego, Inna; Gaisenok, Ivan (ASEM, 2021-03)

  Monetary assets occupy a significant part of the accounting balance’s asset. The essence of monetary assets contains the problem of their assessment and reflection in accounting. The most significant issues of monetary ...
• Pеестры учёта на территории Полоцкого воеводства в XVI веке 

  Яценко, Виктория; Матюш, Игорь (ASEM, 2021-03)

  This article discusses accounting registers of the Polotsk voivodship in the XVI century. Since ancient times, accounting documentation had its own characteristics. The Polotsk voivodship, which was part of the Grand Duchy ...
• Первичные документы Полоцкого воеводства в XVI веке 

  Яценко, Виктория; Матюш, Игорь (ASEM, 2021-03)

  This article discusses primary accounting documents of the Polotsk voivodship in the XVI century. The Polotsk voivodship, which was part of the Grand Duchy of Lithuania, had its own system of state records management. The ...
• Теоретические подходы к определению понятия «инвестиции» 

  Мороз, Маргарита (ASEM, 2021-03)

  Importance of the topic: define the concept of "investment fund" and describe it. The relevance of the work is that the modern economy in many countries relies on the potential of the stock market, which contributes to the ...
• Подходы стандартизации системы управления рисками банка 

  Касевич, Ольга (ASEM, 2021-03)

  Effective management of banking risks is based on the relevant fundamental studies of the formation of an effective mechanism for regulating financial relations in the banking sector. For this reason, the problem of ...
• Теоретические подходы к определению понятия «банковский риск» 

  Касевич, Ольга (ASEM, 2021-03)

  Any commercial activity is subject to certain risks, i.e. the probability of losses (losses). The bank's performance is determined by the quality of its loan and deposit portfolios. Despite the well-developed intuition of ...
• Kлассификация банковских рисков 

  Касевич, Ольга (ASEM, 2021-03)

  Despite the fact that risk management is one of the most relevant areas of management in commercial banks, there are no unambiguous approaches to the concept and content of risks of credit institutions in the theoretical ...
• Анализ состояния рынка ценных бумаг Республики Беларусь 

  Зайкович, Елена (ASEM, 2021-03)

  The relevance of the problems presented for the review of the article is beyond doubt, since the stock market plays an important role in the development of the national economy of the country, in the system of redistribution ...
• Tеоретические подходы к определению понятия «ценные бумаги» 

  Зайкович, Елена (ASEM, 2021-03)

  Today, securities in the Republic of Belarus are one of the priority areas for integrating the country's economy into the world community. Securities contribute to both the growth of social production and the development ...
• Cостояние и тенденции долгового рынка Республики Беларусь 

  Зайкович, Елена (ASEM, 2021-03)

  The relevance of the study of the state of the debt market is predetermined by the development of alternative forms of financing to bank lending. By placing bonds, the issuer actually borrows money from investors. Unlike ...
• Развитие банковского кредитования малого и среднего бизнеса в Pеспублике Беларусь 

  Жерносек, Наталья (ASEM, 2021-03)

  Entrepreneurship is the most important element of the market economy, which contributes significantly to the intensive development of the state. This paper examines the current trends in the financing of small and mediumsized ...
• Модель взаимодействия «1C: Бухгалтерия» и кредитования банками малого бизнеса 

  Жерносек, Наталья (ASEM, 2021-03)

  Since the development of small businesses is the most important element of the market economy, the issues of financing and ensuring the smooth operation of small enterprises remain relevant. This article is devoted to the ...
• Основные показатели эффективности финансово экономической деятельности коммерческого банка 

  Донцов, Роман (ASEM, 2021-03)

  For most banks, the main income is interest income, so when managing the income base of a commercial bank, the most attention should be paid to the process of obtaining interest income. The difference between the interest ...
• Сбалансированная система показателей как инновационная модель оценки деятельности организации 

  Донцов, Роман (ASEM, 2021-03)

  The traditional measurement of the efficiency of an enterprise, focused only on financial indicators obtained from accounting systems, is quickly outdated and does not give a complete picture of the state of the enterprise, ...
• Теоретические подходы к понятию эффективности деятельности коммерческого банка 

  Донцов, Роман (ASEM, 2021-03)

  The banking system is one of the most important and inseparable components of a market economy. In the mechanism of the country's banking system, commercial banks are of great importance. Commercial banks are the oldest ...
• Анализ кредитного риска на примере «ПРИОРБАНК» ОАО 

  Бекиш, Ксения (ASEM, 2021-03)

  Credit risk is inherent in every credit institution and remains the main type of bank risk, so it is necessary to identify, evaluate, analyze, monitor its condition and take timely measures to minimize it. Within the ...
• Процесс управления кредитным риском коммерческого банка Республики Беларусь 

  Бекиш, Ксения (ASEM, 2021-03)

  Credit risk is the most essential and widespread in the banking sector. It has a negative impact on the stability of the banking sector. Therefore, the process of careful identification and management of credit risk deserves ...
• Направления цифровой трансформации банковской деятельности 

  Башкирова, Юлия (ASEM, 2021-03)

  This article describes the essence of the concept of digitalization, discloses its relevance for credit and financial institutions, identifies trends in the development of commercial banks, taking into account the preferences ...
• Совершенствование кибербезопасности в условиях развития электронного банкинга 

  Башкирова, Юлия (ASEM, 2021-03)

  This article reveals the relevance of the concept of cybersecurity in the Internet space, and especially in the credit and financial sphere, also presents the factors that increase the impact of cyber-attacks, suggests ...

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