Tsybulnyk M. Accounting and analytical support for the management of private pension funds in Ukraine.

The thesis is dedicated to complex research, generalization of theoretical positions and development of practical recommendations on improvement of accounting and analytical maintenance of management of activity of private pension funds (PPF) in Ukraine taking into account features of conditions of their functioning. The dissertation defines the essence, role, tasks and significance of the activity of PPF as an object of accounting and analysis in Ukraine and the world. Institutional regulation of PPF in Ukraine and international experience in the development of PPF are analyzed. The essence, components and functions of accounting and analytical support of private pension fund management are investigated. The definition and model of the system of accounting and analytical support for the management of the PPF is proposed. The method of accounting in private pension fund has been improved with the development of an accounting model for the activities of PPF. The classification of assets and liabilities is detailed, proposals for approaches to the valuation of assets of private pension funds and improvement of their accounting and reporting based on harmonization with IFRS are provided. Improved methodological approaches to information disclosure in the financial statements of PPF, in particular, improved forms No "Balance Sheet (Statement of financial position)" and No 2 "Statement of Profit or Loss (Statement of Comprehensive Income)"; proposed form No "Equity statement" for private pension fund.