CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS

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.

Bibliographic Details
Main Authors: N. Gura, M. Tsybulnyk
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 2013-05-01
Series:Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
Subjects:
nongovernmental pension funds
the elements of financial statements
International Financial Reporting Standards
assets
liabilities
income and expenses
Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/147_8.pdf
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spelling doaj-bb17c37b728f456d84e47caf4a8ebf7a2020-11-24T20:59:18ZdeuPublishing Center "Kyiv University"Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka1728-26672079-908X2013-05-015147333810.17721/1728-2667.2013/147-6/8CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDSN. Gura0M. TsybulnykTaras Shevchenko National University of Kyiv, Kyiv 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.http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/147_8.pdfnongovernmental pension fundsthe elements of financial statementsInternational Financial Reporting Standardsassetsliabilitiesincome and expenses
collection DOAJ
language deu
format Article
sources DOAJ
author N. Gura
M. Tsybulnyk
spellingShingle N. Gura
M. Tsybulnyk
CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS
Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
nongovernmental pension funds
the elements of financial statements
International Financial Reporting Standards
assets
liabilities
income and expenses
author_facet N. Gura
M. Tsybulnyk
author_sort N. Gura
title CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS
title_short CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS
title_full CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS
title_fullStr CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS
title_full_unstemmed CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS
title_sort conceptual foundations of improving financial reporting of nongovernmental pension funds
publisher Publishing Center "Kyiv University"
series Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
issn 1728-2667
2079-908X
publishDate 2013-05-01
description 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.
topic nongovernmental pension funds
the elements of financial statements
International Financial Reporting Standards
assets
liabilities
income and expenses
url http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/147_8.pdf
work_keys_str_mv AT ngura conceptualfoundationsofimprovingfinancialreportingofnongovernmentalpensionfunds
AT mtsybulnyk conceptualfoundationsofimprovingfinancialreportingofnongovernmentalpensionfunds
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