The purpose of the research -  analyzing and evaluating the accounting of active and passive transactions related to securities in commercial banks that are active participants in the stock market.

The methodology of the research - systematic approach, analysis and generalization methods were used in the research work.

The practical importance of the research - the bank carries out both active and passive transactions with securities. The purpose of active operations is to obtain income or to have control over other market subjects, while the purpose of passive operations is to form the resource base. The efficiency and quality of securities emission, investment and intermediary operations by commercial banks is based on the use of complete, operative, reliable information in accordance with international principles and standards.

The results of the research - the article examines the operations carried out by banks in the securities market, especially active and passive operations, and their accounting issues are studied as well.

The originality and scientific novelty of the research - the lack of a special methodical basis for recognition, evaluation and disclosure of information about financial means in the reports of banks shows that this problem is urgent.

Keywords: banking operations, active operations, passive operations, International Standard of Financial Reporting, accounting of financial instruments.