RESERVE AS AN OBJECT OF ACCOUNTING
The article is devoted to the creation of reserves in enterprises under risk and uncertainty. The different approaches to the concept of "reserves". The author offered his definition of "reserves". The analysis of the history of the reserves, since the first mention of the reserves in the balance sheets, found in historical references of the late XIV century., Until today. Analyzed the existing legislative and regulatory documents related to the concepts of accounting and presentation of accounting information in the reporting of reserves. The legislation is now permitted the creation of these reserves in the enterprise: 1) a capital reserve, and 2) estimates of reserves (provisions for doubtful debts, provisions for impairment of investments in securities, provisions for impairment of property), and 3) reserves for future expenses. The process of provisioning in the enterprise in the accounts. The author offers new resources for public supply, which will reduce operational and commercial risks.