INTEGRATION OF ACCOUNTING PRINCIPLES RESERVE SYSTEM AS A MECHANISM OF PROTECTION AGAINST THE RISK
Authors:
1.
Don State Technical University
(Economic security, account and right, associate professor)
employee
Don state technical University (Economic security, account and right, associate professor)
employee
Rostov-na-Donu, Rostov-on-Don, Russian Federation
employee
Don state technical University (Economic security, account and right, associate professor)
employee
Rostov-na-Donu, Rostov-on-Don, Russian Federation
2.
Don State Technical University
(Economic security, account and right, 5 year student of the department "Economic security, accounting and law" Don State Technical University, Rostov-on-Don, Russia)
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Type:
Сonference article
Published:
29.01.2019
Subject area:
UDK 33 Экономика. Экономические науки
GRNTI 06.35 Учетно-экономические науки
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
GRNTI 06.35 Учетно-экономические науки
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
Language:
Russian
Keywords:
reserve system, reserves, accounting principles, analysis, integration, risk management, strategic management accounting.
Abstract (English):
The article deals with the accounting, tax and strategic management principles of accounting of the reserve system, as well as their integration with each other. Options of reflection of units in the account, on the basis of the analysis of the used methods of protection of the enterprise from possible risks to suffer accident are considered. The system of accounting of the reserve system of the enterprises directed on ensuring implementation of requirements of IFRS is offered.
The article deals with the accounting, tax and strategic management principles of accounting of the reserve system, as well as their integration with each other. Options of reflection of units in the account, on the basis of the analysis of the used methods of protection of the enterprise from possible risks to suffer accident are considered. The system of accounting of the reserve system of the enterprises directed on ensuring implementation of requirements of IFRS is offered.
Keywords:
reserve system, reserves, accounting principles, analysis, integration, risk management, strategic management accounting.
reserve system, reserves, accounting principles, analysis, integration, risk management, strategic management accounting.
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2. Vityazeva T.A., Krokhicheva G.E. Accounting and analytical ensuring economic security of economic entities: Education guidance / RGSU. - Rostov on / D, 2016.
3. Stolbunova T.A. Improvement of transactions of property trust management [Electronic resource]: Yew. edging. house-keeper. sciences: 08.00.12 - M.: RGB, 2006. - 220 pages.
