PROBLEMS OF ACCOUNTING OF PENSION LIABILITIES TO THE PENSION FUND

The relevance of accounting for pension liabilities currently caused by economic reasons, directly related to the political and economic changes in the Russian Federation. Political changes are related to proposals by the Ministry of Finance of the Russian Federation and the Ministry of economic development of the Russian Federation to increase the retirement age for old-age pension, adapting the duties of the State pensions of citizens on the shoulders of the employer and direct them towards non-government pension provision. Economic change of recent months are associated with declining profitability on investment, unstable prices for commodities, but rather their decline. These circumstances call for more scrutiny of processes occurring in the non-State pension funds, primarily relating to the accounting for pension liabilities.