IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Financial Risk Management Accounting

Listed author(s):
  • Tetyana Kaminska


    (National University of Life and Environmental Sciences of Ukraine)

  • Olena Kolesnikova

    (National University of Life and Environmental Sciences of Ukraine)

Registered author(s):

    Active market economy involves various risks for market players. A particular place due to the specifics and significance within the risk classification system belongs to financial risks. In legislative instruments the issue of risks is considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their consequences, as well as any clarification on providing relevant information to managers at different levels and other stakeholders. However, risk management is one of the key components of effective functioning of enterprises and organizations. The article provides the research into the mechanisms of risks identification using accounting tools and information systems for its management. The main factors of risks occurrence probability have been highlighted. The level of information disclosure on reserves in to balance liabilities at companies of foreign countries and Ukraine has been analyzed. Basic techniques of risk management have been found. Particular attention has been drawn to self-insurance, namely to reserve capital development and accounting.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2014)
    Issue (Month): 1 (March)
    Pages: 20-25

    in new window

    Handle: RePEc:iaf:journl:y:2014:i:1:p:20-25
    Contact details of provider: Postal:
    10, Heroiv Oborony St., Kyiv, 03680

    Phone: +380442190044
    Fax: +380442590124
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:1:p:20-25. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.