Zhyla I. Accounting and analysis of collective investment institutions

This thesis deals with theoretical and practical aspects of accounting and analysis of the ISI. Activities of collective investment institutions as an object of calculation and analysis, including covered areas of improvement of legal support for collective investment in the securities market and the reasonable directions and problems of recording and analysis of collective investment institutions. Analyzed the methodological basis and methodological aspects of accounting and reporting data on financial assets of collective investment institutions and the expediency of systematic accounting of investments at different stages of their life cycle to the corresponding display information in the financial statements that is the link between ISI and as existing and potential investors. Results analytical operation of collective investment institutions and examined the practical aspects of analytical data for the calculation of the rationale for the choice packages of securities as part of the investment portfolio.