ОСОБЛИВОСТІ ІНВЕНТАРИЗАЦІЇ ЗАПАСІВ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

The purpose of the article is to study the peculiarities of the stock inventory process and its results in economic entities under martial law. In the process of research, the following methods of knowledge were used: review - to substantiate the legal framework regarding the peculiarities of conducting an inventory of production stocks in the conditions of martial law; assessment - to systematize approaches to recording the facts of damage and destruction of stocks of economic entities; systematic approach - to substantiate the peculiarities of stock assessment identified by the results of the inventory and display them in the accounting. The article outlines the consequences of military actions on the economy of Ukraine. The place of stocks in the production process of business entities is determined. The economic content outlined by the national provisions of the accounting standards and their loss of significance of recognition as assets are indicated. An author's approach to distinguishing the features of the stock inventory process in wartime conditions has been developed. Existing, damaged and destroyed stocks that are subject to revaluation (mark-down) are singled out. The sequence of stock valuation and their legal registration is outlined. The procedure for collecting evidence on the assignment of material damage as a result of military actions specified in the Methodological recommendations developed by the Institute of Agrarian Economics is defined. Features of recording evidence of damages are outlined and the procedure for documenting them is indicated. Attention is focused on the change in the value of stocks and the peculiarities of its reflection in accounting are specified, with the indication of the norms of the current national provisions of accounting standards. According to the results of the conducted research, conclusions were formed, which indicated that the control function of accounting in the conditions of martial law is gaining more and more important and is implemented through the inventory process.