ПІДТВЕРДЖЕННЯ РОЗМІРУ ЗБИТКУ, ЗАВДАНОГО ВНАСЛІДОК ЗНИЩЕННЯ, ПОШКОДЖЕННЯ, РОЗКРАДАННЯ МАЙНА ПІДПРИЄМСТВ, ЯКІ ПЕРЕБУВАЛИ НА ТИМЧАСОВО ОКУПОВАНИХ ТЕРИТОРІЯХ АБО В РАЙОНАХ ПРОВЕДЕННЯ БОЙОВИХ ДІЙ

Abstract

During the entire period of the full-scale invasion of the Russian Federation on the territory of Ukraine, every day the country's economy loses property owned by private individuals, legal entities, territorial communities, and the state. In order to compensate for property lost during wartime, which was destroyed, stolen, damaged, it is important to correctly and timely document all the processes that preceded and caused the destruction or damage of such property. Equally important during martial law is the correctness and timeliness of documentation of lost property located in territories not controlled by Ukraine (temporarily occupied). The correctness and timeliness of documenting the loss, destruction or theft of enterprise property is quite relevant, since the state is currently developing new or improving already developed mechanisms and procedures for compensation for losses (damages) that were caused as a result of the introduction of hostilities into the territory of business entities or and temporary occupation of the territory where these subjects are located. For the purpose of documentary confirmation of the fact of destruction, theft and damage to the property of enterprises, a forensic economic examination is conducted, one of the tasks of which is to document the extent of the shortage of goods and material values at enterprises and their structural units. The enterprise must document the results of destruction, damage, theft of property. For this purpose, appropriate entries are made in the accounting and reporting documents, and at the same stage it is essential to carry out an inventory, since the way to check the actual availability of the company's property is to carry out an inventory. Inventory is an independent way of actually controlling the movement of goods and material values and ensuring the reality of accounting data. Conducting research on the lack of goods and material values that were the result of military (combat) actions is a rather painstaking, responsible process that requires a forensic expert to carefully study both regulatory and legal acts with a check of their validity at the time of the inventory, as well as accounting and reporting documents.