Investigation of modern approaches to the classification of risks in accounting

Abstract

The clear structuralization of information on risks within their types in the accounting system as the relevant basis for taking managerial decisions is required. While exploring the main rules of classification procedure it was found that the rules of notions division are used as classification rules. Besides, system thinking in the risks classification to find the connections between the elements of the investigated object as a system has been found to be used. Classification of risks in the system of accounting according to the principle from general to a particular has been proposed, which will make easier to measure and estimate the risks of business entities and will make it possible to show in accounting, simultaneously with the object, the risks, which accompany them. Such classification features have been studied: place of arise (external and internal risks); types of activity (operational, financial and investment risks); accounting objects (risks of business resources, risks of sources of the business resources formation and risks of business processes). Such classification is of the three-level system, which is good enough to estimate the circumstances and factors of the risks arise.