title: ÐÑÑÐµÑÐ½Ð¾ÑÑÑ Ð±Ð°Ð½ÐºÐ°, ÐµÐµ ÑÐ¾Ð´ÐµÑÐ¶Ð°Ð½Ð¸Ðµ, ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ, Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¸ Ð°ÑÐ´Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐ¢Ð")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: The bank's financial statements, their content, preparation, provision and audit (on the example of PJSC Â«VTBÂ»)
Creators: name: Ð Ð¾ÑÑÐ¾ÑÐ³ÑÐµÐ²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ°Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ÑÐ¾Ð´ÐµÑÐ¶Ð°Ð½Ð¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
Ð°ÑÐ´Ð¸Ñ
Ð±Ð°Ð½Ðº Ð²ÑÐ±
Ð±Ð°Ð»Ð°Ð½Ñ Ð±Ð°Ð½ÐºÐ°
Ð¿ÑÐ±Ð»Ð¸ÑÐ½Ð¾Ðµ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ðµ Ð¾Ð±ÑÐµÑÑÐ²Ð¾
the bank's financial statements
content of the financial statements
preparation of financial statements
financial reporting
auditing
vtb bank
bank's balance sheet
public joint stock company

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð°Ð½Ð°Ð»Ð¸Ð·Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð±Ð°Ð½ÐºÐ° ÐÐ¢Ð, Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÑ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð², Ð½Ð° ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¾Ð¿Ð¸ÑÐ°ÐµÑÑÑ Ð² ÑÐ²Ð¾ÐµÐ¹ ÑÐ°Ð±Ð¾ÑÐµ ÐºÑÐµÐ´Ð¸ÑÐ½Ð°Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÑ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¸Ð· ÑÐµÐ¾ÑÐ¸Ð¸ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð½Ð°Ð²ÑÐºÐ¾Ð² Ð¿ÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ðµ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. 2. Ð¡Ð±Ð¾Ñ Ð´Ð¾ÑÑÑÐ¿Ð½Ð¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¸Ð· ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð². 3. ÐÐ½Ð°Ð»Ð¸Ð· Ð½Ð°Ð¹Ð´ÐµÐ½Ð½Ð¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¾ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. 4. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. 5. ÐÐ½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. Ð ÑÐ¾Ð´Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ Ð¸Ð·ÑÑÐµÐ½Ñ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾ Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸ Ð¸ Ð¿ÑÐ¸ÐºÐ°Ð·Ñ ÑÐµÐ½ÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð±Ð°Ð½ÐºÐ°. Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸, Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÐÐÐ Â«ÐÐ¢ÐÂ». Ð¡ ÑÐ°Ð¹ÑÐ° Ð±Ð°Ð½ÐºÐ° Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ: Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ, Ð¾ÑÑÐµÑ Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ, Ð´Ð°Ð½Ð½ÑÐµ Ð¾ Ð¿ÑÐ¾ÑÐµÐ¼ ÑÐ¾Ð²Ð¾ÐºÑÐ¿Ð½Ð¾Ð¼ Ð´Ð¾ÑÐ¾Ð´Ðµ. Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ Ð¿Ð¾ÑÑÐ¸ÑÐ°Ð½Ñ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð°ÐºÑÐ¸Ð²Ð¾Ð² (RÐ¾A), ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° (RoE). ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÑ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÐ½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð¼ ÑÐ±Ð¾ÑÐ° Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¸Ð· Ð¾Ð±ÑÐµÐ´Ð¾ÑÑÑÐ¿Ð½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð².
description: The work is devoted to the analysis of the accounting statements of VTB Bank, the study of the regulatory documents on which any credit institution relies in its work. The research set the following goals: 1. Applying of the obtained theoretical knowledge and practical skills in analyzing of the bank. 2. Collecting available information from various sources. 3. Analysis of the information about the organization's activities. 4. Analysis of the results of the organization's activities. 5. Analysis of the main indicators of accounting statements. During the work the legislation of the Russian Federation, orders of the central bank were studied. The work is based on information? That war given by PJSC "VTB". The following items were analyzed from the bank's website: the balance sheet, the statement of financial results, and other comprehensive income. In the course of the work, the return on assets ratio (RoA) and the return on equity ratio (RoE) were calculated. The organization was offered measures to improve the accounting system and the company's activities. The analysis was carried out by collecting information from publicly available sources.