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Preparation of IFRS-based consolidated financial statements of corporate private pension funds

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Pages: 
170-174
UDC Code: 
657.37
Authors: 
Neelova N Candidate of Economic Sciences  (neelovan@mail.ru)

The article discusses current issues of consolidation of the financial statements of corporate private pension funds (PPF) in accordance with IFRS: accounting for pension savings and reserves transferred to the asset management company; PPF classification as investment and venture capital companies and related changes in their consolidated financial statements; characteristics and consequences of the consolidating separate financial statements of PPF in the consolidated financial statements of the parent company. Proposed recommendations can help to more correctly determine the consolidation perimeter for the PPF and groups of entities with corporate PPF, and disclosure of investments in subsidiaries and associated companies in their consolidated financial statements.

Files: 
References: 
1. Kornilov A. Obzor programm negosudarstvennogo pensionnogo obespecheniya // Kruglyy stol <<Korporativnye pensionnye programmy>>. URL: www.pension-in-russia.ru/archive/expositions/pir2011 /Kornilov.ppt (data obrashcheniya: 20.02.2015).

2. Neelova N.V., Nikolaev N.A. 6.5. Ocenka obyazatelstv po pensionnym planam s ustanovlennymi vyplatami v konsolidirovannoy otchetnosti v sootvetstvii s MSFO // Audit i finansovyy analiz. 2015. no 4. S. 252-257.

3. Keptivnye UK upravlyayut 70 % pensionnyh nakopleniy. 06.08.201 4 g. URL: http://npf.investfunds.ru/news/42801 (data obrashcheniya: 1 0.07.201 5).

4. Tarannikova A. Pensii oboydutsya dorogo // Ekspert. 201 4. no 46. URL: http://expert.ru/expert/2014/46/pensii-obojdutsya-dorogo (data obrashcheniya: 10.07.2015).

5. Generalova N.V. Popravki k MSFO: osvobozhdenie dochernih kompaniy ot konsolidacii // BUH.1 S. 2014. no 7. Dostup iz sprav.-pravovoy sistemy <<Garant>>.

6. MSFO: tochka zreniya KPMG. Prakticheskoe rukovodstvo po Mezhdunarodnym standartam finansovoy otchetnosti. 2013/2014: v 2 ch. / per. s angl. 10-e izd. M.: Alpina Pablisher, 2014. Ch. 1 . 1504 s.

7. Primenenie MSFO: v 3 ch. / per. s angl. 6-e izd., pererab. i dop. M.: Yunayted Press, 2011 . Ch. 1 . 1152 s.

8. Neelova N.V. Osobennosti konsolidacii pensionnyh planov i pensionnyh fondov gruppy predpriyatiy v sootvetstvii s MSFO // Auditor. 2015. no 3. S. 57-64. 9. Bayazitova A. Minfin predpisal akcionirovanie vsem NPF // Izvestiya. 201 3. 8 okt. URL: http://izvestia.ru/news/558320.