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.
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Publishing Center "Kyiv University"
2013-05-01
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| Series: | Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka |
| Subjects: | |
| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/147_8.pdf |