Constellatio рисков в информационной системе Финансового учета
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КАРЗАЕВА, Наталья. Constellatio рисков в информационной системе Финансового учета. In: International scientific conference on accounting, ISCA 2021. Ediția 10, 1-2 aprilie 2021, Chişinău. Chișinău, Republica Moldova: 2021, pp. 122-130. ISBN 978-9975-155-25-0.
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International scientific conference on accounting, ISCA 2021
Ediția 10, 2021
Conferința "International scientific conference on accounting, ISCA 2021"
Chişinău, Moldova, 1-2 aprilie 2021

Constellatio рисков в информационной системе Финансового учета

Constellation of risks in the information system of financial accounting

JEL: М41

Pag. 122-130

Карзаева Наталья
 
FKK «Partners», Russia
 
Disponibil în IBN: 13 decembrie 2021


Rezumat

The article presents the results of a study on the formation of information about the risks of an enterprise in accounting and financial reporting. Financial accounting and reporting, as part of the information system, are characterized by clear regulation of procedures. This provides an unambiguous perception of the information, but the complexity of introducing new objects into it. The growing uncertainty of activities in the context of the pandemic makes it necessary to increase the information content about the risks of enterprises ' activities and to develop their financial accounting. In the article, the semantic analysis of the approaches of Russian scientists to the concept of accounting risk was used to formulate its definition of risk. This will allow you to recognize the risk as an object of accounting. Conclusions are drawn about the possibility of using financial statements to identify threats to the company's activities.

Cuvinte-cheie
information, financial statements, threats, risks, indicators