title: ACCOUNTING OF CAPITAL RESERVES AS A RISK MANAGEMENT TOOL FOR PROTECTING THE CAPITAL OF THE ENTERPRISE
abstract: The activities of business entities are conducted in conditions of uncertainty, which leads to the emergence of various types of business risks. The accounting system plays an important role in the information provision of risk management.Reliable accounting data can be a reliable source of information when making decisions on economic risk management both by the managers of the enterprise and by other parties interested in its activities.The article is devoted to the study of the accounting pro
journal: Financial and credit activity problems of theory and practice