ACCOUNTING AND INFORMATIONAL MAINTENANCE OF SECURITY MARKET INFRASTRUCTURE DEVELOPMENT
The author discusses the evolution of security market accounting-informational maintenance formation. The article reveals main problems in the field of accounting-informational maintenance: coordination of regulator operation, lack of unified legal framework for cost management maintenance by infrastructure members, absence of uniform requirements for reporting disclosure procedure. The ways to improve the quality of accounting information and efficiency of information disclosure system by financial market participants are defined.
Keywords: members of security market infrastructure, accounting-informational maintenance, security
market regulator, optimization of costs and their normative regulation, efficiency of information
release in financial market.
Elena E. Popova, candidate of Economics, associate professor of Samara State University of Economics.