Features of Disclosure of Information About Uncertainty and Risks in Financial Statements

Relevance. The diversity of accounting reports and the possibility of preparing corporate non-financial reports tailored to individual entities, amid growing information needs among users and economic instability, give rise to a number of accounting and analytical issues. Under these conditions, the informational value of reporting is particularly important, as it enables users to assess performance achieved, compare results with those of previous periods, and determine general approaches to financial and management policies across entities of different sizes. Purpose. The study aims to develop a methodology for disclosing financial and non-financial information on risks in the financial statements of an economic entity. Methods. The study employs general scientific methods of inquiry, including observation, analysis, generalisation, and synthesis. Results . The findings of the study will be useful to a broad range of professionals, including accounting staff, internal control personnel, management, owners, investors, and other stakeholders.