RISKS IN ACCOUNTING

Abstract

Various types of risks can generally be interconnected, the use of one risk leads to a change in the level of another risk or there is a need to apply additional types of risks. In any economic entity, there are a number of risks that need to be identified or to prevent their appearance to avoid additional losses, with the aim of preventing negative facts in the life of the organization. Transfer ofriskfrom one form to the other is natural and logical feature caused by the ongoing economic, financial, political and social changes and subjectivity of the approaches to risk classification. Economic theory has enough detail investigated the risks and developed a system of safety measures.

Keywords

• риски
• бухгалтерский учет
• бухгалтерская отчётность
• финансовые риски
• нефинансовые риски
• risk
• accounting
• financial statements
• financial risks non-financial risks