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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-06-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1520 |
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| author | O. Ageeva A. Yolkina |
| author_facet | O. Ageeva A. Yolkina |
| author_sort | O. Ageeva |
| collection | DOAJ |
| 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 |
| id | doaj-art-e785eea84cd64a1ab7ddf7449881eeb0 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-e785eea84cd64a1ab7ddf7449881eeb02025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-06-010613414210.26425/1816-4277-2019-6-134-1421408THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRYO. Ageeva0A. Yolkina1State University of ManagementState University of ManagementThe 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.https://vestnik.guu.ru/jour/article/view/1520risk identificationfinancial statementsrisk mapinternal control and audit systemreflection of informationpharmaceutical industry |
| spellingShingle | O. Ageeva A. Yolkina THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY Вестник университета risk identification financial statements risk map internal control and audit system reflection of information pharmaceutical industry |
| title | 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_short | 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 |
| topic | risk identification financial statements risk map internal control and audit system reflection of information pharmaceutical industry |
| url | https://vestnik.guu.ru/jour/article/view/1520 |
| work_keys_str_mv | AT oageeva theidentificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry AT ayolkina theidentificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry AT oageeva identificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry AT ayolkina identificationandsystematizationoffinancialassetsandliabilitiesexposedtofinancialrisksontheexampleofthepharmaceuticalindustry |