О. С. Рубцова, Л. В. Гусарова АЛГОРИТМ ФОРМУВАННЯ ВТРАТ ВІД РУЙНУВАННЯ ОБ’ЄКТІВ ОСНОВНИХ ЗАСОБІВ ВНАСЛІДОК ВІЙСЬКОВОЇ АГРЕСІЇ РФ

Abstract

The purpose of the article is to develop an algorithm for the formation of losses from the destruction of fixed assets caused by the aggression of the Russian Federation on the territory of Ukraine, and their reflection in the accounting system. Methodology of research. The achievement of the goal set in the article is carried out using the following research methods: observation, analysis, generalization, systematic approach, and the method of accounting. Findings. The problems of creating an evidence base are analyzed, as the presence of temporarily occupied territories and areas of active hostilities caused complete loss or restriction of access to primary documents, the function of which is to prove the existence of fixed assets, which can lead to fraud in the occurrence and reflection of losses accounting of the business entity. The issue of full and fair recognition of losses due to force majeure concerns the functioning of the business today and aims to build the economic life of the entity in close cooperation with the legal framework of the country to ensure the recovery of fixed assets in the future. Practical value. Developed and proposed for practical use a sequence of priority actions of legal entities and natural persons-entrepreneurs in force majeure space of management are outlined. The process of reflecting losses from the destruction of fixed assets as a result of hostilities on the territory of Ukraine must follow a certain algorithm. But business may face a "time lag" between the dates of accounting for losses and compensation, which we believe requires consideration of lost economic benefits or lost social effects.