%0 Journal Article %T The problem of risk management of business activities on the basis of estimates of financial statements %A Serebryakova, T.Y. %A Suglobov, A.E. %A Fedosenko, T.V. %K estimates, accounting statements, business risks, reserves, professional judgment %J Russian Journal of Management %D 2020 %N 8 %P 4 %I Publishing Center RIOR