НАУКОВЕ ОБҐРУНТУВАННЯ ТА ПРАКТИЧНІ АСПЕКТИ ВИЗНАЧЕННЯ ШКОДИ ТА ЗБИТКІВ, ЇХ ОЦІНКА ТА ОБЛІК В УМОВАХ ВОЄННОГО СТАНУ

Abstract

The article investigated the essence and unity of losses in terms of direct and indirect losses (costs, damage, shortages), the occurrence of which was caused by the state of war in the state. The following interpretation of the essence is proposed for understanding and use: indirect losses are truly a missed benefit from the loss of full-fledged land management and productivity, both current and long-term biological assets of crop and animal husbandry, and direct losses (damages) characterize larger-scale damage facts and the results of agricultural enterprises as a result of Russia's armed aggression. Direct losses and indirect losses can coexist simultaneously or separately from each other, but their assessment and accounting is mandatory. The essence of operational (ordinary) activity has been studied and the impracticality of accounting for direct losses within this activity has been proven, since these losses (losses) are, as a rule, unpredictable, that is, they will not occur during several future annual reporting periods in a row. And this understanding is identical to the meaning of "atypical (unusual)" expenses, which is characteristic of the international practice of accounting and does not contradict the domestic legislation regarding reference to international standards. Taking into account the above clarifications, the expediency of displaying the amount of direct shortages and losses on the off-balance sheet sub-account 072 "Unreimbursed shortages and losses from deterioration of values" was proved. After recording the information about the damage on state resources (publication of information), after solving the issue of the culprits for the amount of the damage, the company will reflect the debt as a debit to subaccount 375 "Calculations for compensation for damage caused" and a credit to the account 69 "Income of future periods" with future recognition of income by debiting account 69 "Income of future periods" and crediting account 716 "Reimbursement of previously written off assets" (current assets) or account 746 "Other income" (non-current assets). The principles and quality characteristics of accounting and financial reporting provide for the completeness, materiality, and reliability of the data reflected in the accounting. On this occasion, the necessity and appropriateness of displaying losses from military aggression in the agrarian sector of the economy in the notes to financial statements with the provision of clear explanations regarding the content of the disclosure of the composition of such costs (losses), their nature and size have been proven.