Reflection of the Impact of Risks in Financial and Non-financial Reporting
The economic activity of an organization is always associated with different types of risks. Financial statements serve as an information base for their identification, assessment, and control over their level. Almost all known risks affect the reliability of financial and completeness of non-financ...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2022-05-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/454 |
| _version_ | 1797884208767565824 |
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| author | M. V. Shtiller |
| author_facet | M. V. Shtiller |
| author_sort | M. V. Shtiller |
| collection | DOAJ |
| description | The economic activity of an organization is always associated with different types of risks. Financial statements serve as an information base for their identification, assessment, and control over their level. Almost all known risks affect the reliability of financial and completeness of non-financial reporting. Today the issues concerning approaches to assessing risk situations, ways of reflecting information about them in the reporting of companies remain topical. The emergence of new types of risks poses new challenges for business entities. It includes reducing or avoiding negative consequences from the onset of risks; unification of information about them in financial and non-financial reporting; search for methods of evaluation, control, and management of their new types. During the study, the author conducted a bibliographic study of the economic literature in the field of disclosure of information about risks in reporting, using methods of generalization, systematization, grouping, analysis, and synthesis. |
| first_indexed | 2024-04-10T04:03:55Z |
| format | Article |
| id | doaj.art-7ec8d92c68184b57b3d056800ea998ca |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:03:55Z |
| publishDate | 2022-05-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-7ec8d92c68184b57b3d056800ea998ca2023-03-13T07:07:09ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-05-0192506010.26794/2408-9303-2022-9-2-50-60403Reflection of the Impact of Risks in Financial and Non-financial ReportingM. V. Shtiller0Санкт-Петербургский государственный экономический университетThe economic activity of an organization is always associated with different types of risks. Financial statements serve as an information base for their identification, assessment, and control over their level. Almost all known risks affect the reliability of financial and completeness of non-financial reporting. Today the issues concerning approaches to assessing risk situations, ways of reflecting information about them in the reporting of companies remain topical. The emergence of new types of risks poses new challenges for business entities. It includes reducing or avoiding negative consequences from the onset of risks; unification of information about them in financial and non-financial reporting; search for methods of evaluation, control, and management of their new types. During the study, the author conducted a bibliographic study of the economic literature in the field of disclosure of information about risks in reporting, using methods of generalization, systematization, grouping, analysis, and synthesis.https://accounting.fa.ru/jour/article/view/454рискнефинансоваякорпоративная и финансовая отчетностьконтроль и управление рискомоценка риска |
| spellingShingle | M. V. Shtiller Reflection of the Impact of Risks in Financial and Non-financial Reporting Учёт. Анализ. Аудит риск нефинансовая корпоративная и финансовая отчетность контроль и управление риском оценка риска |
| title | Reflection of the Impact of Risks in Financial and Non-financial Reporting |
| title_full | Reflection of the Impact of Risks in Financial and Non-financial Reporting |
| title_fullStr | Reflection of the Impact of Risks in Financial and Non-financial Reporting |
| title_full_unstemmed | Reflection of the Impact of Risks in Financial and Non-financial Reporting |
| title_short | Reflection of the Impact of Risks in Financial and Non-financial Reporting |
| title_sort | reflection of the impact of risks in financial and non financial reporting |
| topic | риск нефинансовая корпоративная и финансовая отчетность контроль и управление риском оценка риска |
| url | https://accounting.fa.ru/jour/article/view/454 |
| work_keys_str_mv | AT mvshtiller reflectionoftheimpactofrisksinfinancialandnonfinancialreporting |