ACCOUNTING AND AUDIT

HURA Nadiia ¹

¹Taras Shevchenko National University of Kyiv
OrcID ID : https://orcid.org/0000-0002-3991-5350

Non-state pension funds as an object of accounting and reporting

The essence and features of activity of non-state pension funds in Ukraine, the order for forming of their assets and their intercommunications with other financial actors is investigated. Features of accounting objects in such funds are outlined.

Keywords:pension fund, pension assets, asset management company, administrator, custodian, pension contributions.

JEL: J32, H55.

Hura N. . Non-state pension funds as an object of accounting and reporting / N. . Hura // Фінанси України. - 2013. - № 11. - C. 100-108.