INTEGRATION OF ACCOUNTING PRINCIPLES RESERVE SYSTEM AS A MECHANISM OF PROTECTION AGAINST THE RISK

Abstract

The article deals with the accounting, tax and strategic management principles of accounting of the reserve system, as well as their integration with each other. Options of reflection of units in the account, on the basis of the analysis of the used methods of protection of the enterprise from possible risks to suffer accident are considered. The system of accounting of the reserve system of the enterprises directed on ensuring implementation of requirements of IFRS is offered.