Ryzyko w działalności gospodarczej a rachunkowość przedsiębiorstw znajdujących się w szczególnych sytuacjach
Risk in business activity and corporate accounting in crisis situations

Summary/Abstract: Risk is inextricably linked with self-employment activities. In the conditions of market economy and with increasing competition, an element of risk has a specific meaning due to a variety of dangers connected with the market economy. Taking the risk into consideration in the accounting system increases in crisis situations, in which enterprises might be put, due to increasing risk level, which is linked with changes in strategic activities. The aim of the study is, therefore, an attempt to present the role and meaning of reserves in the accounting system as an element limiting the economic risk.

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