scholarly journals ACCOUNTING SUPPORT OF THE FINANCIAL ASSET MANAGEMENT AT THE ENTERPRISE

2019 ◽  
pp. 116-130
Author(s):  
Oksana LIUBAR
Keyword(s):  
Financial Market ◽  
Asset Management ◽  
Financial Services ◽  
Financial Resources ◽  
Financial Asset ◽  
Financial Assets ◽  
Accounts Receivable ◽  
Economic Information ◽  
Financial Investments

Financial assets are one of the key categories of the financial world. Different segments of the financial market (credit, stock, currency, financial services market) are characterized by different categories of financial assets, the circulation of which mediates the movement of funds both within the country and abroad. Effective movement of financial resources nationally or internationally is performed under involvement of financial assets. As a rule, obtaining or control of financial assets determines the motivation of participants of the financial or commercial transactions. The essence of financial assets as an economic category is revealed. The main characteristics of the financial asset are presented. It is established that financial assets for accounting purposes should be defined as money and their equivalents; long-term and current financial investments; accounts receivables for products (goods), services, bills received; accounts receivable for the purchase of financial investments, accounts receivable under loan agreements. Special attention is paid to the procedure of accounting of financial assets at the enterprises, covering the process from the initial registration of the economic information to reporting.

scholarly journals Ensuring Sustainable Development of the National Financial Market Based on Digital Financial Services

2021 ◽  
Vol 93 ◽  
pp. 02029
Author(s):  
Mikhail Loginov ◽  
Natalia Usova ◽  
Aigerim Baigotanova
Keyword(s):  
Sustainable Development ◽  
Financial Market ◽  
National Economy ◽  
Financial Services ◽  
Current Situation ◽  
Digital Transformation ◽  
Financial Assets ◽  
Medium Term ◽  
Mechanism Of Interaction ◽  
Theoretical Foundations

The article is devoted to the development of the national financial market and ensuring its stability on the basis of digital transformation. Subject of research: digitalization of the financial market. The aim of the study is to study the theoretical foundations of the financial market and determine the priorities of its development based on the digitalization of services to ensure sustainable development in the medium term. Method of research. in the process of writing, the authors used such methods as analysis, grouping, comparison, and synthesis. Results: 1. The features of digitalization of services provided in the national financial market are disclosed. 2. The mechanism of interaction of the main participants in the digital financial assets market is presented and their characteristics are given. 3. Measures for digital transformation of the national financial services market are proposed, taking into account the current situation in the national economy. Scientific novelty: the mechanism of interaction of the main participants in the digital financial services market was determined, measures for the digital transformation of the financial services market were proposed.

DIGITAL RUBLE ISSUE

2021 ◽  
Vol 7 (201) ◽  
pp. 80-87
Author(s):  
V.N. Terentyev ◽  
◽  
K.G. Petrov ◽  
Keyword(s):  
Asset Management ◽  
Financial Services ◽  
World Market ◽  
Domestic Economy ◽  
Financial Assets ◽  
Digital Currency ◽  
Exchange Processes ◽  
Urgent Task ◽  
Domestic Legislation ◽  
Financial Infrastructure

The state economies of our time are faced with the urgent task of developing innovative campaigns to address issues of digital financial asset management. This trend is caused by the development of technological systems for providing financial services and products on the world market. The proposed instrument for regulating digital banking is the integration into the domestic economy of a new form of money - the digital currency of the central bank (digital ruble). The purpose of the study is to form an idea about the issue of digital financial assets and, as a result, to develop an effective way to introduce digital financial assets "digital ruble" into the domestic financial infrastructure. The shortcomings of the existing domestic legislation regarding the regulation of exchange processes and regulation of the turnover of digital financial assets are revealed. The concepts of "issue of digital financial assets", "digital ruble" are disclosed. The processes of issuing the digital ruble, the planned turnover in the domestic financial system, the possibility of converting digital financial assets being introduced into cash and non-cash money are considered. The position of the digital ruble in the structure of the domestic money supply is determined. Potential problems in the economic system in the process of integrating the digital ruble into it are noted. The processes of pricing and fixing the value of digital financial assets are considered. The analysis of the issue of digital financial assets showed a technical flaw and a general limitation in the functionality of the digital ruble, which is supposed to be integrated.

scholarly journals Formation of the credit rating of buyers for the preventive control of accounts receivable

2019 ◽  
Vol 110 ◽  
pp. 02016
Author(s):  
Jamila Leontieva ◽  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Evgenia Zaugarova ◽  
Irina Maletskaya ◽  
...  
Keyword(s):  
Program Implementation ◽  
Asset Management ◽  
Credit Rating ◽  
Preventive Control ◽  
Accounts Receivable ◽  
Formation Pattern ◽  
Effective Instrument ◽  
Modern Economic ◽  
Additional Point

Modern economic environment requires constant optimization of economic entities, looking for new directions, ways and mechanisms of the business program implementation. Practice shows that the effectiveness of the production resources use depends not only on potentially existing profitability of an organization’s type of business, but primarily on the ability to swiftly handle economic facilities and to rapidly master new options for free assets operation. At the present stage of business development, control appears to be an integral part of improving asset management process inclusive of accounts receivable. The objective of the article is to substantiate theoretical provisions and develop practical recommendations for improving methods of customer rating assessment. The article proposes a credit rating formation pattern, which makes it possible to eliminate the problem of unmotivated issuing credits to contractual partners of long-term cooperation with the assumption that they have past-due accounts receivable. And an additional point is that this pattern offers an effective instrument for such accounts receivable preventive control.

scholarly journals Innovative financial technologies as a factor of competitiveness in the banking

2019 ◽  
Vol 69 ◽  
pp. 00043
Author(s):  
Marina Glushchenko ◽  
Naila Hodasevich ◽  
Natalia Kaufman
Keyword(s):  
Financial Market ◽  
Asset Management ◽  
Financial Services ◽  
Business Models ◽  
Business Processes ◽  
Banking Services ◽  
Currency Exchange ◽  
Banking Business ◽  
Money Transfers ◽  
High Level

The models for the implementation and development of financial services and services are changing due to the global transformation of the financial and economic sphere, which is caused by the emergence of innovative financial technologies. This leads to a fundamental change in the financial market and the factors that determine the leading positions of its participants. Only the use of innovative technologies in the banking business ensures a high level of competitiveness in the market and further expansion of the client base. Banks are rebuilding traditional financial business models through cooperation with FinTech-industry, reforming business processes in areas such as banking services for individuals, lending and financing, payments, money transfers, asset management, currency exchange, insurance, blockchain transactions. The purpose of the article is to identify the main trends in the development of new financial technologies of banking. The authors identify the most important technologies that ensure the dynamic development of the global financial market and the fundamental transformation of the banking business in the past decade. In the article, the authors investigate the degree of their prevalence and the main areas of application in the field of banking, consider the successful practices of implementing of FinTech in the development of financial services.

scholarly journals RU debt free: a guide to managing your personal finances

2021 ◽  
Author(s):  
Jedidiah Andres ◽  
Arsal Wahab ◽  
Doug Furchner ◽  
Nazia Sheikh ◽  
Sonny Banerjee
Keyword(s):  
Asset Management ◽  
Financial Literacy ◽  
Financial Services ◽  
Financial Distress ◽  
Life Experience ◽  
Essential Elements ◽  
Literacy Skills ◽  
Financial Resources ◽  
After School ◽  
Banking Credit

Money and other financial assets are essential elements of everyday life. It is important for students to understand how to manage their money in order to avoid financial stress. Students must have a strong foundation in financial literacy, which illustrates basic financial concepts and asset management techniques. This knowledge is vital for students seeking to establish successful careers and personal lives. Financial literacy programs are used as tools to analyze and provide knowledge to individuals in allocating their financial resources. It also aids in better educating and preparing students to manage these financial resources during and after their time at school. It is especially important given the current state of the economy, which has impacted Canada’s economic growth and students’ ability to obtain meaningful employment after graduation. To help students succeed in money management and enhance financial literacy Ryerson University Financial Services and the Ryerson University Library developed a financial literacy workshop series geared towards students. The workshop will allow students to gain a strong foundation in financial literacy; more specifically the financial components of budgeting, banking, credit, paying for school and life after school. In this handbook you will find information about managing your money during and after school. We know that money is important and it takes strong skill sets and discipline to manage your money. Like most skills it requires practice. Without applying financial literacy skills it is likely that you will at some point in your life experience financial distress. This workshop series will help you mitigate that risk.

scholarly journals Investment Strategy in Brazil's Financial Market: Wide Possibilities of Choice Between Risk and Return

2020 ◽  
Vol 12 (8) ◽  
pp. 40
Author(s):  
Ricardo Luis Chaves Feijó
Keyword(s):  
Financial Market ◽  
Descriptive Analysis ◽  
Investment Strategy ◽  
Financial Asset ◽  
Financial Return ◽  
Risk And Return ◽  
Financial Investments ◽  
Other Information ◽  
The Individual ◽  
Over Time

The research identifies general characteristics of the Brazilian financial market based on the formation of an efficient portfolio composed of imaginary assets whose performance follows the main indexes of financial return identified in this market. Therefore, exercises are performed with different risk and return strategies. We can imagine ten representative types of investors with different goals of return on financial investments and, consequently, different risk aversions. Investments are efficient in the Markowitz sense. It is understood that five very traditional financial investments are available in Brazil, four of them in securities and one in Itaú bank shares. A descriptive analysis of the performance of these assets over 23 years is offered, showing that, among other information, better returns are achieved by CDI indexed investments. The composition of the portfolios is calculated periodically, for the ten representative agents considered; also the quantity sold and purchased of each financial asset for each period and per agent, as well as the return of the individual portfolios, their cost and respective variances. In this hypothetical exercise, but done with real indexes, it is demonstrated by numerical simulation, in a program in Matlab, some interesting results. Among them, we accompanied the financial return on the portfolios and the monetary cost for each agent to maintain, over time, the same strategy.

scholarly journals ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ РИНКУ ФІНАНСОВИХ ПОСЛУГ В УКРАЇНІ

2014 ◽  
pp. 137-139
Author(s):  
З. П. Урусова ◽  
В. В. Ярмош ◽  
А. А. Урусов
Keyword(s):  
Economic Growth ◽  
Financial Market ◽  
Financial Services ◽  
Direct Investment ◽  
Regional Scale ◽  
Financial Service ◽  
Financial Resources ◽  
Service Market ◽  
Objective Basis

Ринок фінансових послуг є ринком, на якому відбу-вається обмін фінансовими ресурсами, надання кре-диту й мобілізація капіталу. Об'єктивною підставоюфункціонування фінансового ринку є неспівпадінняпотреби в фінансових ресурсах із наявністю джерелзадоволення цієї потреби. Ринок фінансових послуг –один із механізмів забезпечення конкурентоспромо-жності економіки країни, поскільки розподіл фінан-сових ресурсів на ньому відбувається на конкурент-ній основі, що дає можливість спрямувати інвести-ційні потоки у найбільш привабливі сеґменти еконо-міки й тим самим сприяти економічному зростанню.Саме тому у статті розглянуті й визначені факто-ри, що є визначальними для підвищення конкуренто-спроможності України на ринку фінансових послуг углобальному та регіональному масштабі. Financial service market is a market in which to exchange financial resources, the provision of credit and capital mobilization. The objective basis for the functioning of the financial market is different needs in financial resources, availability of sources of meeting this need. Market of financial services is one of the mechanisms for ensuring competitiveness of the economy, as the allocation of financial resources in this market takes place on a competitive basis, which allows direct investment flows in the most attractive segments of the economy and thus contribute to economic growth. That is why there are considered and identified factors that are crucial for increasing Ukraine's competitiveness in the market of financial services on a global and regional scale.

scholarly journals RU debt free: a guide to managing your personal finances

2021 ◽  
Author(s):  
Jedidiah Andres ◽  
Arsal Wahab ◽  
Doug Furchner ◽  
Nazia Sheikh ◽  
Sonny Banerjee
Keyword(s):  
Asset Management ◽  
Financial Literacy ◽  
Financial Services ◽  
Financial Distress ◽  
Life Experience ◽  
Essential Elements ◽  
Literacy Skills ◽  
Financial Resources ◽  
After School ◽  
Banking Credit

Money and other financial assets are essential elements of everyday life. It is important for students to understand how to manage their money in order to avoid financial stress. Students must have a strong foundation in financial literacy, which illustrates basic financial concepts and asset management techniques. This knowledge is vital for students seeking to establish successful careers and personal lives. Financial literacy programs are used as tools to analyze and provide knowledge to individuals in allocating their financial resources. It also aids in better educating and preparing students to manage these financial resources during and after their time at school. It is especially important given the current state of the economy, which has impacted Canada’s economic growth and students’ ability to obtain meaningful employment after graduation. To help students succeed in money management and enhance financial literacy Ryerson University Financial Services and the Ryerson University Library developed a financial literacy workshop series geared towards students. The workshop will allow students to gain a strong foundation in financial literacy; more specifically the financial components of budgeting, banking, credit, paying for school and life after school. In this handbook you will find information about managing your money during and after school. We know that money is important and it takes strong skill sets and discipline to manage your money. Like most skills it requires practice. Without applying financial literacy skills it is likely that you will at some point in your life experience financial distress. This workshop series will help you mitigate that risk.

scholarly journals FINANCIAL MARKET OF UKRAINE - A MODERN LOOK AT THE ESSENCE OF THE CONCEPT

2019 ◽  
pp. 13-20
Author(s):  
I. Blahun
Keyword(s):  
Financial Market ◽  
Financial Institutions ◽  
Financial Services ◽  
Basic Function ◽  
Insurance Companies ◽  
Financial Resources ◽  
Financial Intermediaries ◽  
Financial Instruments ◽  
Investment Funds ◽  
The Impact

The article presents a modern view of understanding of "financial market" concept, as the development of financial technologies gradually influences the change of paradigm of its functioning, new financial institutions, institutions of market infrastructure, financial instruments are emerging, as well as the development of forms of alternative financing. On the base of the systematization, it is determined that the term "financial market" in the current scientific literature is considered from three positions, first as a mechanism of distribution of financial resources, secondly, as a system of economic relations, and thirdly as a set of markets and institutions. As a result of the research on the contrary to the popular opinion that the financial services market and the financial market are two separate markets, it has been substantiated that the financial services market is a part of the financial market, because financial instruments are formed through the provision of financial services. The financial market and the market of financial services have common subjects - financial intermediaries (banks, insurance companies, non-government pension funds, investment funds, etc.), but at the same time the objects of these two markets are different. Financial instruments are objects for financial markets, and services – for the market of financial services. Through the process of financial services providing, financial intermediaries ensure the fulfilment of the basic function of the financial market, which is the redistribution of financial resources in the economy, thereby creating financial assets, liabilities, etc., which is the basis for the formation of financial instruments. Taking into account of the impact of fintech on the development of the financial market, author's definition was presented in this work as a system of financial institutions (market subjects), which create the conditions for transactions with financial instruments of economic agents (market objects) using appropriate infrastructure and financial technologies. Transfer of flows of financial resources in the economy at national, subnational and global levels, adequate assess of financial risks and ability to absorb exogenous and endogenous shocks were determined as a purpose of the functioning of the financial market. Keywords: fintech, financial instruments, financial institutions, financial services market, financial system, financial services..

scholarly journals FINANCIAL MARKET AS A CONSTITUENT OF SOCIAL AND ECONOMIC SPHERE OF STATE

2018 ◽  
pp. 115-119
Author(s):  
Natalia Botvina
Keyword(s):  
Financial Market ◽  
Economic Life ◽  
Financial Resources ◽  
Private Firms ◽  
Financial Assets ◽  
Financial Instruments ◽  
Demand And Supply ◽  
Country Market ◽  
Monetary Relations ◽  
Market Relations

The interconnection of social and economic life with activity of financial market of the state is exposed in the article. State of by deepening of processes of privatizing and development of enterprise, expansion of infrastructure of market relations cause the necessity of further perfection of credit and monetary relations. It also causes the necessity of creation of special sector of ménage that is connected with the circulation of securities, credit resources, currency assets and other financial instruments. Financial market belongs undoubtedly to the spheres of social and economic life of the country. Market of equities is the unchanging constituent in the structure of the financial market. In the economy of every country, there is a constant rotation of financial resources. The enterprises, organizations, private firms, corporations, state, individual managers, various financial institutes are its main subjects. Thus, some subjects have a requirement in additional funds while the others accumulate savings, which can be used for investing. The aim of financial market can be determined as the accumulation and effective placing of savings in the economy of country. Thus, a financial market is defined as money relations that arise in the process of purchase and sale of financial assets under the acts of demand and supply on the borrowed capital. Its circulation is implemented in securities.

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