ІМПЕРАТИВИ СУДОВО-ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ЗБИТКІВ ВНАСЛІДОК ЗБРОЙНОЇ АГРЕСІЇ РФ

Abstract

The article is devoted to the problem of deepening organizational and methodological approaches to forensic substantiation of evidence of the amounts of losses of enterprises as a result of the armed aggression of the Russian Federation. The legislative regulation of legal relations between the subjects of damages assessment is analyzed, the organizational basis for the sequence of actions of an enterprise when filing claims in court aimed at obtaining compensation (compensation) for damage caused by armed aggression and the actions of a forensic economic expert at the stages of the evidentiary process within the framework of criminal proceedings are established. The essence of the concept of "losses" and its components are characterized in the context of information sources for their justification and methodological support for calculation. An analysis of the formation of an evidence base by a forensic expert for calculating the cost of damage as a result of armed aggression was carried out. The features of the inventory of assets that were damaged or destroyed as a result of the armed aggression of the Russian Federation are considered. The characteristics of the enterprise's inventory records for certain types of assets (goods, stocks) and their reflection and documentation have been clarified. The main requirements for reflecting the book value of assets in the accounting policies of the enterprise are noted. The features of reflecting losses of financial assets, in particular accounts receivable, in the reporting of an enterprise have been studied. A comparative assessment of the fea-tures of methods for calculating damage and harm as a result of war was carried out. Conclusions are drawn regarding the elements of calculating losses, including losses of enterprises of all forms of ownership as a result of destruction and damage to their property, loss of financial assets, as well as lost profits from the im-possibility or obstacles in carrying out business activities. Differences in the normative regulation of damage are established and the characteristics of reporting elements for assessing losses and calculating their amount for the purposes of compensation for damage are determined.