Search

Various types of risks can generally be interconnected, the use of one risk leads to a change in the level of another risk or there is a need to apply additional types of risks. In any economic entity, there are a number of risks that need to be identified or to prevent their appearance to avoid additional losses, with the aim of preventing negative facts in the life of the organization. Transfer ofriskfrom one form to the other is natural and logical feature caused by the ongoing economic, financial, political and social changes and subjectivity of the approaches to risk classification. Economic theory has enough detail investigated the risks and developed a system of safety measures.

We consider the concept, the main challenges and benefits analysis of financial statements, in particular, the balance sheet and the profit and loss statement. The technique of accounting analysis of enterprise modernization of production within the framework of tax planning that does not violate the integrity of the information flow of formation of accounting and reporting of enterprise data, which is based on the idea of structural and logical modeling andformalizing the flow of information through the use of accounting principles and methods and analysis.

The factors affecting the organization of accounting and the characteristic indicators of assessment of foreign economic activity of subjects of the Russian Federation. As well as the technique of calculation of some indicators of assessment offoreign economic activity of the enterprises of the region. Certain difficulties in the implementation of export operations associated with separate VAT. Separate VAT accounting can lead to the taxable and non-taxable operations, or when using different tax rates.

The article is devoted to the issues of the debatable nature of the relationship of economic reality and its accounting interpretation in the system of accounting technology and presentation in reporting forms. Various approaches to understanding the essence of accounting reality from the point of view of accounting methodology construction are considered. In the process of transformation of views and the existing polarization of opinions on the compliance of the accounting interpretation of economic reality that has developed in the company is the professional judgment of the accountant as his mental program acts as a universal coordinator.