CONCEPTUAL FOUNDATIONS OF ORGANIZATION OF ACCOUNTING AND REPORTING OF PRIVATE PENSION FUNDS IN UKRAINE

The article examines the main features of the organization of accounting and reporting in private pension funds of Ukraine. The main feature is that the private pension fund is serviced by several professional financial market participants who perform various functions for managing the assets of a private pension fund, administering its activities and storing pension assets. Therefore, the organization of accounting and reporting is not the private pension funds themselves, but the Administrators of private pension funds that maintain accounting and tax records, and compose and file accounts. All this leads to the presence of a large number of different forms of reporting, and also complicates the very organization of accounting for non-state pension funds. Therefore, the article proposes to adopt SAS 36 «Reporting of private pension funds», where the main principles of the organization of accounting and reporting of private pension funds, as well as the methodological principles of the formation in accounting and financial reporting of information on the activities of private pension funds, which will solve the problematic issues of the organization of accounting and reporting of private pension funds.