CONSIDERING OBLIGATIONS AND RISKS TO ENSURE FINANCIAL SECURITY OF ORGANIZATIONS IN THE REPUBLIC OF BELARUS

Abstract

One of the key instruments of ensuring financial safety of an organization – accounting of obligations and timeliness of their execution – is considered. Various types of risks involving obligations of organization are revealed. Therefore for ensuring financial safety the authors of the article suggest to introduce the category “obligations risks”. Depending on the level of ensuring financial safety obligations are classified into investment (secured and unsecured), current, currency and risky. Within the offered classification a technique of the accounting of obligations is considered. This technique implies a special attention to the accounting of the risk obligations which have essential impact on financial safety of organization. Authors suggest reflecting in accounts risk accounts payable, risk receivables, as well as reserves under obligations risks.