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International Accounting
 

Reserve protection analysis of business

Vol. 13, Iss. 11, SEPTEMBER 2010

Available online: 17 September 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Galkina E.V. associate professor, Orel State Institute of Economy and Trade
gev578@mail.ru

The article considers the system of reserve’s analysis as method of business financial protection through identifying of threats and opportunities. These threats and opportunities are reflected indirect in accounting and in financial statements. Methodic of reserve’s and protected items analysis and disclosure principle scheme of protection from future uncertainty are also proposed in the article.

Keywords: assets, analysis, balance sheet, business, revenues, equity, liabilities, statement, profits, expenses, reserve, losses, management, effectiveness

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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