CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS

Autor:	N. Gura, M. Tsybulnyk
Jazyk:	German<br />English<br />Russian<br />Ukrainian
Rok vydání:	2013
Předmět:	nongovernmental pension funds the elements of financial statements International Financial Reporting Standards assets liabilities income and expenses Economics as a science HB71-74
Zdroj:	Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, Vol 5, Iss 147, Pp 33-38 (2013)
Druh dokumentu:	article
ISSN:	1728-2667 2079-908X
DOI:	10.17721/1728-2667.2013/147-6/8
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/bb17c37b728f456d84e47caf4a8ebf7a Zobrazit plný text záznamu View record in DOAJ