Compliance methodologies and accounting organization of credit unions in
accordance with their specific activities discussed in the article. The accounting system of
credit unions in their methodological orientation should provide financial information
and social protection for all participants, a reliable statistical basis for macroeconomic
management processes form, transparency of these institutions for the regulation of
financial services to create. The existing legal and procedural framework for the
organization of accounting in credit unions, lack of clear legal rules to control this basic
foundation does not provide financial protection to their members, prevents and
effectiveness of overall regulation of this sector of the economy.
Accounting system in credit unions requires adaptation according to the actual
conditions analysis confirms recent studies and publications.
The problem of establishing objective level of financial stability of the credit union
occurs in modern conditions are unstable and not enough projected financial and economic
environment. Protection of its own (invested capital), the actual level of financial stability of
the credit union does not allow you to install modern methods. This is because the methods are
based not only formalized the basic information, but also usea significant number of quality
indicators. Formalized financial information should speak baseline information for
organizations of this type.
The formulation of fundamental principles of adaptability accounting credit unions
should be made within the national standardization of accounting-based teaching materials
institutions regulation of financial services. This base object and a rising condition for the
development and adaptation of the accounting system of the credit union must act equity.