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The textbook "Financial Accounting in Banks (in the Context of IFRS)" examines the theoretical and legal framework for organising financial accounting in Ukrainian banks. It summarises the requirements of international financial reporting standards and NBU regulations on accounting for banking transactions and disclosures in financial statements. The methodology of accounting for cash, deposits, non-cash settlement instruments, loans, financial investments, foreign exchange transactions, fixed and intangible assets, leasing transactions, inventories, equity, income, expenses and financial result of a bank is highlighted. The composition, content and structure of bank financial statements are considered, and their characteristics are given.

The textbook is intended for students of higher educational institutions, postgraduate students, teachers, researchers, bank employees and persons interested in accounting and financial reporting of banks.