ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS

Journal: Bulletin of Taras Shevchenko National University of Kyiv. Economics (Vol.147, No. 6)

Publication Date:

Authors : ; ;

Page : 33-38

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

Source : Downloadexternal Find it from : Google Scholarexternal

Abstract

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.

Last modified: 2016-08-10 21:15:04