Larisa V. MARKINACheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation larafarm@inbox.ru ORCID id: not available
Subject. This article discusses the issues of identification and management of accounting risk. Objectives. The article aims to summarize the existing views on the issues of identifying and managing accounting risks and develop a methodology for their assessment and regulation. Methods. For the study, we used analysis, systems approach, and logical generalization. Results. The article finds that minimizing accounting risks makes accounting (financial) statements reliable. However, economic risks, which are accounted for in accordance with accounting standards, should not be confused with accounting risks. Their reflection in accounting and disclosure in reporting is a way of informing interested users about the economic risks of the organization. Conclusions and Relevance. Accounting risks inherent in the accounting and reporting system cannot be reflected in accounting. The need to reflect economic risks in accounting, as routine operations, creates the risk of manipulating the financial result. This is the main risk-forming factor of accounting (financial) statements. The presented results of the study are intended for the development of theoretical views on risk accounting and possible use when building risk-based models of control over accounting (financial) statements.
Babaeva Z.Sh. [Risks in accounting]. Aktual'nye voprosy sovremennoi ekonomiki, 2018, no. 1, pp. 265–267. (In Russ.)
Sungatullina R.N. [Risks of accounting organization]. Vestnik SamGUPS, 2015, no. 1, pp. 101–107. (In Russ.)
Morozova E.S. [Risk assessment in the accounting system]. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta = Vestnik of Samara State University of Economics, 2014, no. 12, pp. 125–128. (In Russ.)
Bocharnikov V.P., Sveshnikov S.V., Voznyak S.N. Prognoznye kommercheskie raschety i analiz riskov na Fuzzy for Excel [Predictive commercial calculations and risk analysis on Fuzzy for Excel]. Kiev, INEKS Publ., 2000, 159 p.
Gamza V.A., Ekaterinoslavskii Yu.Yu. Riskovyi spektr kommercheskikh organizatsii [Risk spectrum of commercial organizations]. Moscow, Ekonomika Publ., 2002, 108 p.
Stafievskaya M.V. [Risk accounting in commercial organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 35, pp. 16–29. URL: Link (In Russ.)
Derevyashkin S.A. [On risk analysis in accounting]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2014, no. 5, pp. 58–62. URL: Link (In Russ.)
Tolstova A.S. [Risk in enterprise accounting]. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta = Vestnik of Samara State University of Economics, 2008, no. 9, pp. 94–97. (In Russ.)
Karataeva G.E. Metodologiya ucheta pribyli i upravleniya nalogovymi riskami: monografiya [A methodology of profit accounting and tax risk management: a monograph]. Yoshkar-Ola, MarGTU Publ., 2009, 258 p.