Features of accounting and reporting of management companies of mutual funds

The article is devoted to the peculiarities of collective investment by depositing investment property in mutual funds (mutual funds). The relevance of investments in mutual funds (mutual funds), the accounting procedure for the operational management of funds' assets and the preparation of their reports by a special organization - a management company is outlined. The main feature of accounting and reporting of managing companies of a unit investment fund is revealed, which consists in the fact that the management company maintains both accounting and operational accounting for mutual funds. The operational accounting of the management company reflects the property constituting the net assets of the mutual fund, contributed by investors to the fund, as well as the change in the value of the net assets of the mutual fund as a result of operations for the operational management of the property of investors.