Subject. This article discusses the issues related to the disclosure of information about risks through accounting records. Objectives. The article aims to determine the information capabilities of the current accounts for reflecting the risks of financial and economic activities. Methods. For the theoretical study, I used the method of formalization, the axiomatic method, and the method of rising from the abstract to the concrete. Results. The article identifies risk as an accounting object within assets, liabilities, and the active-passive state, and offers a classification of risks in accounting based on various characteristics, on the basis of which a multi-variant scheme for accounting support of risks has been developed. Conclusions. The presented results can help form a theoretical basis for further research on the topic of risk accounting, which is a relevant issue in the context of global uncertainty. The identification of risks as an object of accounting, followed by monetary, temporal, and spatial measurements, can be considered one of the key issues in risk accounting.
Keywords: chart of accounts, risk, reserves in accounting, accounting item, accountable item
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