Assessment of the risk of interruption of the organization‘s activities and disclosure of information about it in the financial statements-Reference-Cited by-同舟云学术

Assessment of the risk of interruption of the organization‘s activities and disclosure of information about it in the financial statements

Published:2021-08-01 Issue:8 Volume: Page:18-25
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:ru
Short-container-title:

Author:

Sigidov Y. I.¹,Melnikova A. N.¹,Yasmenko G. N.¹

Affiliation:

1. Kuban State Agrarian University named after I. T. Trubilin

Abstract

The accounting and non-accounting indicators of the risk of interruption of the activity of an economic entity are considered, derived on the basis of a study of the content of regulatory legal acts that establish the conditions for continuing activity, accounting standards and auditing standards. A system of point assessment of the risk of business interruption is proposed and the directions of presenting information about it as part of the explanations to the accounting (financial) statements are determined. The proposed method of risk assessment can be useful for improving the information capabilities of accounting (financial) statements from the positions of key stakeholders.

Publisher

PANORAMA Publishing House

Subject

General Engineering

Reference6 articles.

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1. Problems of risk disclosure in the financial statements of organizations and ways to solve them;Buhuchet v sel'skom hozjajstve (Accounting in Agriculture);2022-05-22