Accounting in private pension funds

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 metho...

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Main Author: Ivan Gayduk
Format: Article
Language:English
Published: Hryhorii Skovoroda University in Pereiaslav 2017-05-01
Series:Економічний вісник університету
Subjects:
Online Access:https://economic-bulletin.com/index.php/journal/article/view/137
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author Ivan Gayduk
author_facet Ivan Gayduk
author_sort Ivan Gayduk
collection DOAJ
description 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.
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spelling doaj.art-ae18bc55f50b426f8b9c860f081ee5b92022-12-21T21:47:24ZengHryhorii Skovoroda University in PereiaslavЕкономічний вісник університету2306-546X2414-37742017-05-0134/13137137Accounting in private pension fundsIvan Gayduk0Academy of Financial ManagementThe 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.https://economic-bulletin.com/index.php/journal/article/view/137private pension fundsaccountingrevenuesexpensesadministratorcorrespondence
spellingShingle Ivan Gayduk
Accounting in private pension funds
Економічний вісник університету
private pension funds
accounting
revenues
expenses
administrator
correspondence
title Accounting in private pension funds
title_full Accounting in private pension funds
title_fullStr Accounting in private pension funds
title_full_unstemmed Accounting in private pension funds
title_short Accounting in private pension funds
title_sort accounting in private pension funds
topic private pension funds
accounting
revenues
expenses
administrator
correspondence
url https://economic-bulletin.com/index.php/journal/article/view/137
work_keys_str_mv AT ivangayduk accountinginprivatepensionfunds