Accounting in private pension funds Cover Image

Бухгалтерський облік в недержавних пенсійних фондах
Accounting in private pension funds

Author(s): Ivan Gaiduk
Subject(s): Methodology and research technology, Social development, Financial Markets, Accounting - Business Administration
Published by: Державний вищий навчальний заклад «Переяслав-Хмельницький державний педагогічний університет імені Григорія Сковороди»
Keywords: private pension funds; accounting; revenues; expenses; administrator; correspondence;

Summary/Abstract: The subject of the article is a theoretical and methodological principles of accounting in private pension funds. The aim of the article is to identify current trends and generalization of experience in accounting in private pension funds. Methodology work of this article is general scientific methods of cognition, generalization, method of comparative analysis, statistical and other methods of research. Results of research. The main features of income and expenditure of private pension funds, functions and duties administrator of NPF and analyzed the correspondence of pension benefits and pension contributions. Scope of results of research. The results of the research can be applied in practical economic activities. Conclusions. Provide storage for their future retirement in the status of non-governmental working can anyone using the services of private pension funds. NPF funds are a source of long-term investments necessary for economic development. During the accounting administrator as legal entities on a professional basis, should be expected to conclude pension contracts of personalized registration of the fund to ensure payments and reporting.

  • Issue Year: 1/2017
  • Issue No: 34
  • Page Range: 31-37
  • Page Count: 7
  • Language: Ukrainian