Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant's Professional Judgment
Journal Title: Oblik i finansi - Year 2022, Vol 1, Issue 2
Abstract
Agricultural business is based on using components of the natural environment (agricultural land, biological assets, water resources) and fixed assets (farm buildings, agricultural machinery and others). The damage caused to these facilities is direct damage to agricultural enterprises, so it should be recorded as a force majeure factor affecting economic activity. Documenting business transactions at the enterprise is the responsibility of the accountant. Therefore, among the management staff, he is able based on his professional judgment, to carefully record the direct damage caused to agricultural enterprises due to armed aggression. The purpose of the article is to develop organizational and methodical support for fixing the direct damage caused to agricultural enterprises due to the armed aggression of the Russian Federation based on the professional judgment of the accountant. In Ukraine, to fix the direct material damage to businesses, several state resources have been launched. Submission of information to these databases requires from the accounting service of the agricultural enterprise: conducting an inventory with mandatory video and photo recording to establish the facts of loss, damage, theft, damage or destruction of property of the agricultural enterprise due to hostilities in Ukraine; determining the amount of damage from theft, shortage, destruction (damage) of property. The article reveals the methods of these procedures and presents the algorithm for downloading the collected data to the database of the project "Russia will pay" (https://damaged.in.ua).
Authors and Affiliations
Valerii Zhuk & Yevheniia Popko & Serhii Ostapchuk
Keywords
Related Articles
- EP ID EP708142
- DOI 10.33146/2307-9878-2022-2(96)-15-21
- Views 90
- Downloads 0
The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable
The effectiveness of internal control significantly affects the organisation's strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal co...
Behavioral Context of the Innovative Development of Accounting Concept in Ukraine
Approximation of behavioral theory of management is one of the signs of the modern stage of economic development. At the stage of the formation of the behavioral economy in Ukraine, taking into account the impact of the...
Car Brands in a Competitive Environment: How Are They Building Their Value Creation Processes?
A value creation process, usually presented in the form of a complex flowchart and placed at the beginning of a report, describes the material and financial inputs and outputs of the commercial process, as well as the co...
Трансформація облікової інформації про основні засоби при впровадженні МСФЗ на підприємстві (на прикладі підприємств гірничо-металургійного комплексу України)
При переході на Міжнародні стандарти фінансової звітності (МСФЗ) та першому застосуванні цих стандартів у підприємств гірничо-металургійного комплексу (ГМК) України постає необхідність трансформації даних фінансової звіт...
Методологічні засади формування інтегрованої звітності у кластері в умовах інституційних перетворень
Формування звітності в умовах інституційних перетворень здійснюється в нерозривному зв’язку з глобальними та інтеграційними процесами, які є характерними для даного періоду розвитку суспільства. Інституційне забезпечення...