Особенности ведения бухгалтерского учета в условиях неопределенности и риска

Abstract

Introduction. The purpose of each commercial organization is to make a profit, therefore, it is especially important to achieve planned performance indicators, presented in both financial and non-financial assessment, given the limited labor, material and financial resources. Risks arising in conditions of external and internal uncertainty affect the implementation of the financial and economic activity plan. Purpose Identifying problems in risk accounting and possible directions for their solution. Methods. The work uses general scientific research methods - comparison and analysis at each of the presented stages of the study based on an information base, including open data sources, scientific publications of Russian and foreign authors. Results. The key results of the study are 1) differentiation of the definitions of “risk” and “uncertainty”; 2) comparison of the chronology of development of risk management and accounting; 3) establishment of conceptual problems in accounting of risks and uncertainty and determination of possible ways to solve them. Conclusions. The conceptual problems identified in accounting under uncertainty and risk conditions are, namely, the lack of: 1) understanding of the essence of the categories of "risk" and "uncertainty", as well as tools adapted to work with them; 2) an ordered system of indicators reflecting changes in the parameters of uncertainty conditions characteristic of an economic entity; 3) a certain composition of financial and non-financial indicators characterizing risk, etc.; which made it possible to speak about the need to develop a number of theoretical, organizational and methodological provisions.