THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY

The best methods of identification of the financial assets and liabilities with highest risk concentration on the example of pharmaceutical companies have been considered. It is well known, that significant risks are subject to disclosure in financial statements of organization, because they can inf...

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Autores principales:	O. Ageeva, A. Yolkina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	risk identification financial statements risk map internal control and audit system reflection of information pharmaceutical industry Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/e785eea84cd64a1ab7ddf7449881eeb0
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spelling	oai:doaj.org-article:e785eea84cd64a1ab7ddf7449881eeb02021-12-03T07:43:29ZTHE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY1816-42772686-841510.26425/1816-4277-2019-6-134-142https://doaj.org/article/e785eea84cd64a1ab7ddf7449881eeb02019-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1520https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The best methods of identification of the financial assets and liabilities with highest risk concentration on the example of pharmaceutical companies have been considered. It is well known, that significant risks are subject to disclosure in financial statements of organization, because they can influence management decisions. It is important for professionals to understand how to correctly identify and assess the risks, influencing the financial statements, as well as to form a list of assets and liabilities, that are more affected by them. The above questions can be answered by the approaches presented in the article to the identification, assessment and systematization of risks, their impact on the financial statements, as well as the conclusions, formulated by the authors as a result of the research.O. AgeevaA. YolkinaPublishing House of the State University of Managementarticlerisk identificationfinancial statementsrisk mapinternal control and audit systemreflection of informationpharmaceutical industrySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 6, Pp 134-142 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	risk identification financial statements risk map internal control and audit system reflection of information pharmaceutical industry Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	risk identification financial statements risk map internal control and audit system reflection of information pharmaceutical industry Sociology (General) HM401-1281 Economics as a science HB71-74 O. Ageeva A. Yolkina THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY
description	The best methods of identification of the financial assets and liabilities with highest risk concentration on the example of pharmaceutical companies have been considered. It is well known, that significant risks are subject to disclosure in financial statements of organization, because they can influence management decisions. It is important for professionals to understand how to correctly identify and assess the risks, influencing the financial statements, as well as to form a list of assets and liabilities, that are more affected by them. The above questions can be answered by the approaches presented in the article to the identification, assessment and systematization of risks, their impact on the financial statements, as well as the conclusions, formulated by the authors as a result of the research.
format	article
author	O. Ageeva A. Yolkina
author_facet	O. Ageeva A. Yolkina
author_sort	O. Ageeva
title	THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY
title_short	THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY
title_full	THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY
title_fullStr	THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY
title_full_unstemmed	THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY
title_sort	identification and systematization of financial assets and liabilities, exposed to financial risks, on the example of the pharmaceutical industry
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/e785eea84cd64a1ab7ddf7449881eeb0
work_keys_str_mv	AT oageeva theidentificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry AT ayolkina theidentificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry AT oageeva identificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry AT ayolkina identificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry
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THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY

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