- PII
- S020736760000821-2-1
- DOI
- 10.31857/S020736760000821-2
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 8
- Pages
- 118-127
- Abstract
To determine the composition of credit losses, the author has classified them by type. The analysis of general approaches to evaluating the size of losses has shown that different methods are used for various activities. Some of them offer models for predicting probabilistic values, others are focused on the evaluation of actually incurred losses. The study shows that the effective solution to the problem of managerial accounting for credit losses involves the building of complex models of loss management in the banks.
- Keywords
- Bank, credit, credit losses, risk management, calculation of losses
- Date of publication
- 16.10.2018
- Year of publication
- 2018
- Number of purchasers
- 10
- Views
- 1700
References
- 1. Obzor bankovskogo sektora Rossijskoj Federatsii (Internet-versiya): Analiticheskie pokazateli, №185 mart 2018 g. Bank Rossii: Ofitsial'nyj sajt [Ehlektronnyj resurs] / Bank Rossii, 2000-2018. - Ehlektronn. dann. - Rezhim dostupa: http://www.cbr.ru/analytics/bank_system/obs_185.pdf (data obrascheniya: 10.03.2018).
- 2. Il'ina L.V. Bankovskie strakhovye rezervy: teoriya i metodologiya formirovaniya i is- pol'zovaniya // Saratov: SGSEhU. 2006.
- 3. Shreder N.G., Shvam Yu.A. Ehkonomicheskij analiz khozyajstvennoj deyatel'nosti // M.: Nauchnaya kniga. 2009.
- 4. Savitskaya G.V. Analiz khozyajstvennoj deyatel'nosti predpriyatiya / Ucheb. posobie. 7-e izd., ispr. // Mn.: Novoe znanie. 2002.
- 5. Cavitskaya G.V. Printsipy poiska rezervov v analize khozyajstvennoj deyatel'nosti pred- priyatiya - Ehlektronn. dann. - Rezhim dostupa: http://www.elitarium.ru/poisk_rezervov_predprijatija/ (data obrascheniya: 06.03.2018).
- 6. Strazhev V.I. Teoriya analiza khozyajstvennoj deyatel'nosti / ucheb. posobie. 2-e izd., ispr. // Minsk: Vyshehjshaya shkola. 2014.
- 7. Gusyatnikov P.V. Osobennosti upravleniya kreditnym riskom ehkstremal'no redkikh so- bytij // Nauka i obschestvo. 2011. № 1. S. 10-13.
- 8. Gusyatnikov P.V. Raschet ozhidaemykh poter' pri otsenke kreditnogo riska / Matematiche- skoe modelirovanie v upravlenii riskami: materialy mezhdunarodnoj nauchno- prakticheskoj konferentsii // Saratov: Izd-vo SGU. 2012. S. 67-70.
- 9. Dokument Bazel'skogo Komiteta po bankovskomu nadzoru «Mezhdunarodnaya konvergen- tsiya otsenki kapitala i standartov kapitala. Peresmotrennye podkhody. Utochnennaya versiya» (International Convergence of Capital Measurement and Capital Standards. A Revised Framework. Comprehensive Version (Basel, June 2006). - Rezhim dostupa: http://www.bis.org/publ/bcbs128.html (data obrascheniya: 10.03.2018).
- 10. O poryadke rascheta velichiny kreditnogo riska na osnove vnutrennikh rejtingov. Polo- zhenie Banka Rossii ot 6 avgusta 2015 g. №483-P.
- 11. Teoriya sudebnoj ehkspertizy (sudebnaya ehkspertologiya) // M.: Norma, 2017.
- 12. Il'ina L.V., Gorevskij A.S. Soderzhanie i printsipy razrabotki bankovskikh kreditnykh tekhnologij // Vestnik SGSEhU. 2012. №4. S.184-191.
- 13. O Plane schetov bukhgalterskogo ucheta dlya kreditnykh organizatsij i poryadke ego prime- neniya: Polozhenie Banka Rossii ot 27 fevralya 2017 g. №579-P.
