THE ACCOUNTING FOR CRITICAL IMPORTED GOODS UNDER MARTIAL LAW: PROBLEMS AND AREAS FOR IMPROVEMENT

Анотація

The purpose of this article is to identify and systematize the problematic aspects of accounting for critical import goods under martial law, as well as to justify practical approaches for improving the methodology of their accounting, taking into account current regulatory, currency, and customs restrictions. The subject of the study includes methodological and organizational aspects of accounting for operations related to critical imports in the context of wartime conditions and regulatory constraints. The article examines the problematic issues of accounting for critical import goods under martial law and currency restrictions in Ukraine. The relevance of the study is substantiated by the increasing importance of critical imports for ensuring the uninterrupted operation of strategic sectors of the economy, including energy, defense, healthcare, and food security. The paper analyzes the legal and regulatory prerequisites for the emergence of the term “critical import goods” and defines the key features of their accounting representation. It is established that despite the presence of general approaches to import accounting in the national accounting standards and IFRS, the lack of specialized regulations and methodological guidance complicates the practical accounting of critical imports. The article generalizes scholarly viewpoints on determining the recognition date of goods, the specifics of currency regulation, exchange rate differences, documentation requirements, and the formation of the initial cost of imported assets. The main characteristics of critical import goods are presented. The need for the unification of approaches to primary documentation, the creation of analytical accounting registers, and the implementation of digital solutions for the accounting of critical imports is substantiated. The paper proposes ways to improve accounting practices in view of current challenges, which will contribute to the reliability of financial reporting, transparency in foreign exchange operations, and efficient management of critical stockpiles during emergencies.

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