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.