N. Gura, Doctor of Sciences (Economics), Professor, M. Tsybulnyk, Magister in Economics Taras Shevchenko National University of Kyiv, Kyiv CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS

The article describes the features of the nongovernmental pension funds and accounting for them. The article defines the components of the elements of financial statements and the proposed improvement of financial reporting in the transition to international standards.

Keywords: nongovernmental pension funds, the elements of financial statements, International Financial Reporting Standards, assets, liabilities, income and expenses.

DOI: http://dx.doi.org/10.17721/1728-2667.2013/147-6/8

References
  1. Zakon Ukraїni “Pro nederzhavne pensіjne zabezpechennja” vіd 09 lipnja 2003 roku № 1057-IV// Vіdomostі Verhovnoї Radi Ukraїni (VVR). – 2013. – № 47-48. – st.372[іz zmіnami ta dopovnennjami] [Elektronnij resurs] // Verhovna Rada Ukraїni: [sajt]. – Rezhim dostupu: http://zakon4.rada.gov.ua/laws/show/1057-15/page.
  2. Nacіonal’ne polozhennja (standart) buhgalters’kogo oblіku 1 “Zagal’nі vimogi do fіnansovoї zvіtnostі” [Zatverdzheno Nakazom Mіnіsterstva fіnansіv vіd 07.02.2013 № 73] [Elektronnij resurs] // Verhovna Rada Ukraїni: [sajt]. – Rezhim dostupu: http://zakon3.rada.gov.ua/laws/show/z0336-13.
  3. Polozhennja pro porjadok viznachennja chistoї vartostі aktivіv pensіjnogo fondu [Zatverdzheno Rozporjadzhennjam Derzhavnoї komіsії z cіnnih paperіv ta fondovogo rinku vіd 11.08.2004 № 339] [Elektronnij resurs] // Verhovna Rada Ukraїni: [sajt]. – Rezhim dostupu: http://zakon2.rada.gov.ua/laws/show/z0096-05.

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