A Classification of Risks of Foreign Economic Activity for the Accountance Needs

Анотація

Implementation of foreign economic activity in a volatile economic environment, influence of uncertainty on the results and the effectiveness of foreign economic operations cause the need for accounting reflection of the consequences of risks of foreign economic activity. On the basis of studying the approaches of different authors and scholars to the interpretation of the essence of the concept of «risk of foreign economic activity», the economic content of this concept is determined and an author’s own definition is proposed. According to the results of the study of existing classification features and types of risks of foreign economic activity, the need to expand and improve them is substantiated. A classification of risks of foreign economic activity for accounting needs, taking into account the peculiarities of the formation of an institutional environment and the specifics of implementation of foreign economic operations, is scientifically substantiated and presented. It is proved that the use of the proposed classification of risks of foreign economic activity will ensure the formation of a comprehensive system of accumulation of information on the probability of occurrence and source of formation of risks of foreign economic activity of trade enterprises, their impact on accounting objects, indicators of financial statements and results of the operation of the enterprise. If the consequences of the risks of foreign economic activity, along with the measures aimed at minimization of them, can be reflected promptly and correctly, it is possible to ensure that the optimal financial results of trading enterprises in conditions of uncertainty can be achieved.

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