METHODICAL GOING IS NEAR AUTHENTICATION OF RISKS OF RECORD-KEEPING AFTER TAX DIFFERENCES

Abstract

The research is actual. Article of work. The necessity to bring enterprises to conformity  at the expense of inclusion of the provisions as to the identification of bookkeeping accounting risks has been proved.

Essence of book - keeping risks is exposed.   Chosen  context of threat  of loss to authenticity of account and decline of quality of the financial reporting. Offered approach to authentication of book - keeping risks.  The values of ingredients of method of record - keeping are certain. This setting consists of decline of risks of unauthenticity of account. Analytical research of sources of risks is executed in the article. Risks  of follow from registration assumptions. The structured description of risks is offered educed at consideration of nature of "tax differences". Tax differences, it is factors warnings threats of distortion of profits and charges of payers of taxes.

The performance of accounting assessments is connected with a number of assumptions. These assumptions concern: the term of an asset useful service, its fair value, utilization value etc. Assumptions are the product of a professional judgment. Any judgment is subjective. The subjectivity of assessments creates the risk of losing the  accuracy of accounting and financial statements.

The article proposes to enlarge the contents of the decree on accounting policy. It is reasonable to include in the decree the demands concerning the revelation of the cases of variation choice of assessments in the financial statements. It has been declared that accounting risk can appear in the cases when laws and regulations provide more than one variant of assessment. Accounting risks regarding assets and obligations reveal themselves in initial assessments. The initial assessments are used by the enterprise for distribution of expenditures and profits between corresponding reporting periods. Such distribution is partially based on professional judgment and consequently creates the thread of the decrease of the financial statement quality and the risk of financial result deformation. Methods of realization of work.

The aim of above mentioned threats minimization is reached at the expense of techniques of risk factors influence prevention. The issues of infoware of making managerial decisions have been investigated in the article. The method of accounting policy formation has been improved. The uncertainty in bookkeeping accounting has been researched. This allows discovering circumstances and factors of bookkeeping accounting. Results of researches. The influence of accounting risks subsequences on the accuracy of accounting and objectivity of accounting estimates has been proved.