Problems of accounting support for the provision of charitable financial assistance in the context of the risks of separatism and terrorism
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 43, Issue 2
Abstract
The article identifies the problems of accounting support for the provision of charitable financial assistance by socially responsible business units to current and former participants of the Anti-Terrorist Operation (ATO) and the Operation of the Joint Forces (DUS), members of their families, individuals affected in the combat zone, migrants, which is provided in the face of the risks of separatism and terrorism. Considering that the fight against terrorism is one of the priorities of the United Nations (UN) and other international organizations, as well as the spread of terrorism and separatism in eastern Ukraine, the issues of accounting support for the mechanism for providing charitable financial assistance to current and former ATO participants and DUS, members of their families, individuals affected in the combat zone, migrants, to minimize the risks of financing groups separatists and terrorists in Ukraine and strengthening financial monitoring (control) over the movement of financial flows of business entities as probable sources of financing terrorism and separatism. It was established that such accounting procedures (methods, elements of the method) as documentation, invoices, double entry, reporting allow you to tighten control over such financing and, in aggregate, act as risk management tools at both the micro and macro levels.
Authors and Affiliations
I. М. Vygivska
Keywords
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