Accounting and tax risks of economic contracts

Автор: Akhmadieva Y.A., Aflyatunova G.R.

Журнал: Juvenis scientia @jscientia

Рубрика: Экономические науки

Статья в выпуске: 6, 2018 года.

Бесплатный доступ

The article deals with theoretical aspects of accounting and tax risks of economic contracts, namely the risks associated with the party to the contract and the risks associated with the terms of the contract and their reflection in accounting statements. The authors examine the sources of risks regulation, mechanisms for managing these types of risks as well as give the examples of risks relating to each group. The application of a unified approach by developing algorithms for eliminating risks for each group of contracts is considered reasonable. Summarizing the article, the authors state that to assess the practical importance of algorithms for eliminating and minimizing the risks of economic contracts it is necessary to analyze the possibilities of applying these algorithms in practice. Based on the results of the analysis, recommendations on the application of these algorithms should be made for the companies.


Accounting risks, tax risks, economic contracts

Короткий адрес:

IDR: 14110511

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