Accounting and analytical support of risk management in trade organizations
( Pp. 124-130)

Task. The authors presented a mechanism for using accounting information and financial statements for identifying and assessing the financial risks of an organization. At the same time, not only the analytical aspect of the organization’s risk management was studied, but also the accounting aspect: the influence of existing national and international accounting requirements on the relevance of accounting information in the context of identifying and assessing financial risks was revealed. The study was conducted on the example of trade organizations, while focusing on the mechanism for identifying and assessing credit risks. Model. The scientific analysis conducted by the authors was carried out taking into account the specifics of the activities of trade organizations. In this regard, to assess the financial risks of the organization, special attention was paid to the procedure for the formation and analysis of such balance sheet items as receivables and inventories. Summary. The development of national accounting rules based on IFRS is aimed at improving the quality of accounting information, on the basis of which, inter alia, it would be possible to identify and assess the financial risks of the organization. Current regulations contain some accounting requirements that allow in some cases to signal the presence of such risks in financial statements. An analysis of Russian accounting practices, including the accounting and analytical system of the organization under study, indicates the absence of such information in the financial statements. At the same time, subject to reliable reporting indicators, it is advisable to use analytical tools, including financial ratios, to identify and assess financial risks, and draw the appropriate conclusions by comparing them with regulatory indicators. Practical importanc. As a result of the study, the feasibility of improving the accounting and analytical system of a trade organization in order to minimize its financial risks is substantiated. Originality. The mechanisms aimed at minimizing financial risks in the organization are proposed.

Grishkina S.N., Pogorelova A.L., (2020), ACCOUNTING AND ANALYTICAL SUPPORT OF RISK MANAGEMENT IN TRADE ORGANIZATIONS. Economic Problems and Legal Practice, 2 => 124-130.

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risks, accounting and analytical system, accounting requirements, assets, liabilities, capital, income, expenses.