NATALIIA N. ANDRIIENKO
Investment Lending of the Real Sector of the Economy in the Context of the Requirements of IFRS and the Recommendations of the “Basel 3”
(original language – Russian)
Unsustainable development of the world and European economy significantly affects the economy of Ukraine and has a negative impact on the national banking system. In this regard, the experience of foreign countries on applying of certain regulatory acts and implementation of these acts becomes an important tool to stabilize the economic and social development of the country. These regulatory acts include IFRS and "Basel 3". However, there are no specific proposals for the implementation strategy in terms of investment lending for the real sector of the economy in the scientific literature. In this article, the author recommends approaches to the formation of such a strategy by dividing the participants of the process of investment lending on two groups: a group with the potential of investment objectivity; a group with the potential of investment subjectivity. For each of these groups the stages of various speeds and various levels of implementation of IFRS and of the “Basel 3” are defined. It is important for understanding of the processes of financial stabilization in Ukraine and in other countries.
Key words: investment loans, the potential of the investment objectivity, the potential of the investment subjectivity, the horizontal support.
Placed in №1, 2014.
Affiliations: Nataliia N. Andriienko, Postgraduate Student, Institute of market problems and economic & ecological research, National academy of sciences of Ukraine.
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