Abstract:
The author's definition of the concept of "risk" is proposed in the article. For accounting purposes, the authors consider the following types of risks: the risk of changing the value of assets, property risk, non-executive risk, tax risk and risk in case of force majeure. The methodology of accounting for financial risks in accounting and reporting is also presented. JEL: M41
Description:
САПЕГО, Инна, ГИМРО, Нина. Риски в деятельности коммерческих организаций. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 378-382. ISBN 978-9975-75-895-6.
