Роль обліку та звітності в системі управління економічною безпекою підприємства в кризових умовах

Abstract

The role of accounting and reporting in the enterprise management system is extremely relevant in the context of martial law and special rules for accounting and disclosure in Ukraine. The accounting and reporting system has changed with the adoption of a number of regulations to regulate accounting, accounting recovery procedures, preparation and submission of financial statements for the period of martial law or state of war, as well as special requirements for accounting and reporting after the termination or abolition of martial law. The aim of the article is to study the existing problems and substantiate the prospects for the development of accounting and reporting as the main tool of the system for managing the economic security of enterprise in crisis conditions. Researching, systematizing and summarizing the scientific works of many scientists, practical approaches to the organization of accounting have been identified, including the methods of reporting under martial law in order to ensure the economic security of Ukrainian enterprises. As result of the study, scientific-theoretical and methodological approaches to the development of accounting and reporting in crisis conditions have been substantiated, namely, new directions for improving accounting methods and principles that determine the paradigm of the economic security management system under martial law, as well as taking into account current global trends in the prospects and development of accounting, based on the application of provisions of international standards that have an impact on the development of a unified accounting and information system. Proposals are made on the procedure for reflecting information in the accounting and reporting of financial indicators under the influence of emergency events related to the imposition of martial law in Ukraine, the methodology is substantiated and the procedure for disclosure of the main financial indicators in the reporting is proposed, taking into account the principles of continuity and consistency in accordance with the requirements of NAS and IFRS.