Abstract
<jats:p>The practical manual reveals the theoretical, methodical and applied principles of risk-based accounting, analysis and disclosure of risks in the reporting of business entities. The authors considered the essence, causes and classification of risks, the concepts of acceptable risk, risk appetite and risk tolerance, as well as approaches to making management decisions under conditions of uncertainty. The manual highlights the methodical principles of identification, qualitative and quantitative assessment of risks, the formation of an information base for analysis based on accounting data, economic analysis and management reporting. The accounting and analytical basis of risk management, risk response strategies, the use of key risk indicators, monitoring and control mechanisms in the enterprise management system are outlined. Special attention is paid to the disclosure of information about risks in financial, non-financial and integrated reporting, in particular in accordance with the requirements of IFRS and ESG approaches. The manual is focused on the practical application of accounting and analytical information to increase transparency, sustainability and effectiveness of business entity management. The book will be useful for accountants, financiers, auditors, business managers, risk management specialists, scientists, teachers and higher education students.</jats:p>