name
Shetkina Elena Alexsandrovna
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 1
Сформировать список работ, опубликованных в Научном журнале КубГАУ
-
INFLUENCE OF RISKS ON INDICATORS OF ACCOUNTING FINANCIAL REPORTING
DescriptionIn terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their special features. To reduce the decline of the economic performance of the organization a variety of activities was offered. One way to solve this problem is the creation of reserves. For this purpose, various options for the establishment of reserves to reduce the impact of risks of the organization are considered in the article. The first option is the creation of reserves at the expense of the cost of production where the reserves are formed on the credit of account 96 "Reserves of forthcoming expenses". The second option is the reservation of funds as a reserve capital: reserves are formed on the credit of account 82 "Reserve capital". The third option is the creation of reserves due to other expenses; such reserves are used to adjust the value of assets. The article provides the calculation of the valuation of receivables. Based on data of accounting balance and the report on financial results of the buyer-debtor the calculation was carried out for the assessment of the credit risk for the organization, which the debtor must repay the debt to. Calculations are based on the methodology of the scientists of the Department of theory of accounting of Kuban State Agrarian University