Specifična pitanja računovodstva u penzijskim fondovima
Specific Issues Of The Accounting In The Pension Funds

Summary/Abstract: The study elaborates on some specific issues of the accounting in the pension funds. Its purpose is to introduce and analyze those specific issues in the mentioned financial institutions which shall improve the management, investment and spending of funds raised for the individual batches of the secured persons of the pension funds. Special attention is paid to the specific activity of the pension funds in a high-risk environment which leads to the formation of specific objects of financial reporting and auditing; preparation of specific so-called Supervisory financial reports, analysis of specific indicators for profitability, solvency and liquidity of the funds; determination of reliable framework for the auditors to express their opinion in relation to the fulfillment of the accounting principle "Operating Company". The present study can be used in the financial reporting and in various types of financial audit, such as internal audit, executed by the internal structures of the financial enterprises independent financial audit, executed by certified public accountants, registered auditors, and external audit, executed by the State Supervisory Authority or other state bodies.

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