ОСОБЛИВОСТІ РОЗРАХУНКУ УПУЩЕНОЇ ВИГОДИ ВІД НЕМОЖЛИВОСТІ АБО ПЕРЕШКОД У ЗДІЙСНЕННІ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ ВНАСЛІДОК ЗБРОЙНОЇ АГРЕСІЇ

Abstract

In the Ukrainian economy, there is a significant number of enterprises that have suffered losses in the form of lost profits as a result of armed aggression. The paper presents the principles of studying the lost profits of enterprises as a result of armed aggression. An analysis of the algorithm for calculating such losses has been carried out. It is determined that this problem needs to be singled out as one of the necessary directions of economic analysis of the activities of the affected enterprises, whose assets were lost or damaged as a result of armed aggression. Taking into account the methodological basis, the main approaches to assessing the financial status of enterprises are considered. It is concluded that the specifics of calculating the lost profits of the affected enterprises during forensic economic examinations should be determined, subject to the loss (damage) of assets as a result of armed aggression, and from the standpoint of a documented calculation of income that the enterprise could actually receive if the loss or damage to assets did not occur. Forensic economic examinations and research in this area are of particular relevance. One of the necessary and priority areas of forensic economic expertise is the calculation of the amount of lost profits from the impossibility or obstacles to economic activity as a result of armed aggression. World experience is actively applied and implemented in national methods and approaches, which is reflected in the normative legal acts of Ukraine. The essence of lost profits from the impossibility or obstacles in the conduct of economic activity related to armed aggression is disclosed, is related to the destruction, damage or loss of property and is the cause of the losses received. When substantiating the initial data on determining the duration of the period, the components of the compounding rate and calculating the cost of cash flows, it is necessary to use documented initial data on the economic indicators of the affected enterprises. Unprofitable activities based on the results of previous years make it difficult for enterprises to calculate lost profits as a result of armed aggression.