{"title":"Financial Statements as the Basis for the Systematics of Risks in the Accounting Area","authors":"E. W. Babuśka","doi":"10.5171/2021.420535","DOIUrl":null,"url":null,"abstract":"The aim of the article is to present financial statements as a source and basis for identifying and systematizing risks in the area of accounting. These risks reflect the threats and opportunities for enterprises' operations and are included in the data disclosed in the financial statements.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Auditing: Research & Practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5171/2021.420535","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The aim of the article is to present financial statements as a source and basis for identifying and systematizing risks in the area of accounting. These risks reflect the threats and opportunities for enterprises' operations and are included in the data disclosed in the financial statements.
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