GRNTI 06.35 Учетно-экономические науки
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
The article deals with the accounting, tax and strategic management principles of accounting of the reserve system, as well as their integration with each other. Options of reflection of units in the account, on the basis of the analysis of the used methods of protection of the enterprise from possible risks to suffer accident are considered. The system of accounting of the reserve system of the enterprises directed on ensuring implementation of requirements of IFRS is offered.
reserve system, reserves, accounting principles, analysis, integration, risk management, strategic management accounting.
1. Vityazeva T.A., Krokhicheva G.E. Methodology and practice of ensuring economic security of economic entities: Education guidance / RGSU. - Rostov on / D2016
2. Vityazeva T.A., Krokhicheva G.E. Accounting and analytical ensuring economic security of economic entities: Education guidance / RGSU. - Rostov on / D, 2016.
3. Stolbunova T.A. Improvement of transactions of property trust management [Electronic resource]: Yew. edging. house-keeper. sciences: 08.00.12 – M.: RGB, 2006. – 220 pages.