The paper highlights the issues related to the validity and appropriateness of the using of international standards in the processes of accounting and internal audit of the leasing operations. The problem, the results of which are presented in this article, is that due to the changes in the Russian legislation there is a necessity for a detailed researching of the possibilities of using of international standards in accounting and internal audit. A brief overview of changes in the Russian legislation relating to the accounting of leasing is presented as a result of the researching, its content and importance is disclosed. The statutes about accounting and internal audit of leasing operations according to the requirements of international standards are also presented.
The article clarifies the list of key problems of the risk management system in agro-industrial companies, which are related to the practical quantitative assessment of the level of economic risk. Such objective problems include: the impossibility of an accurate assessment of the probability of an adverse event; narrow competence of risk managers, which does not allow to see all dangerous factors; the dynamics of the dangerousness of risk factors, which is manifested in the dynamic variable of the probability of the occurrence of adverse events. The presence of these objective problems makes the methods of quantitative assessment of risks in commercial organizations more academic than practical. These problems explain the rarity of the profession of risk managers and risk assessment systems in agro-industrial companies. Exceptions are considered, when the probabilities of the occurrence of adverse events are determined in practice, but this mainly applies to insurance organizations or does not apply to socio-economic systems. Expected losses are considered as an indicator that directly (and not indirectly) allows determining the level of economic risk. Their value is defined as the product of the probability of the occurrence of an adverse event by possible losses. Other indicators of quantitative assessment are indirect and do not allow to adequately determine the level of the corresponding risk. The use of indirect relevant indicators in business plans is considered rather as a formalism.
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