PROVISION OF THE INFORMATION FUNCTION OF AGRICULTURAL BUSINESS MANAGEMENT IN CONDITIONS OF MARTIAL LAW: FEATURES OF ACCOUNTING AND AUDITING

Abstract

The publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function in conditions of martial law. The main problems of doing business, which are a consequence of Russia’s military aggression against Ukraine, are highlighted. The article summarizes the features of information support for the needs of agrarian business management in conditions of martial law. The expediency of liberalization of requirements for primary accounting for the period of a special period is substantiated, which will allow adaptation of the documentation system to the specifics of the organization of business processes in conditions of martial law. The main changes in the organization of labor relations and accounting for payments to employees are identified. The procedure for taxation of charitable assistance taking into account changes in current legislation, the procedure for assessing charitable assistance and the method of accounting for its provision and receipt are proposed. The procedure for providing state aid to small and medium-sized agricultural producers through the compensation of interest rates on loans has been studied, and the method of accounting for such aid has been proposed. The property of enterprises, which is due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or due to other negative factors of the war, is singled out as a specific object of accounting that has lost its usefulness. It is concluded that the procedure for determining the amount of expected return on assets and losses from impairment, given in NP (S) BU №28, cannot be used in case of destruction of property (full or partial) and as a result of other negative factors of the war. Such an assessment procedure should be determined by the state centrally, taking into account current losses and losses from lost profits in the future. The order of accounting of losses of usefulness of such property is offered. Possibilities of tax management of agricultural enterprises to change the system of business taxation under martial law have been studied. Methodical methods of reflection in the accounting of calculations for the single tax of payers of the 3rd group are offered.