ACCOUNTING AND LEGAL REGULATION OF AGRICULTURAL BUSINESS ACTIVITIES DURING THE PERIOD OF EMERGENCY SITUATIONS

Анотація

Bryk M.M., Petruk A.R., Shnyrko A.M. ACCOUNTING AND LEGAL REGULATION OF AGRICULTURAL BUSINESS ACTIVITIES DURING THE PERIOD OF EMERGENCY SITUATIONS Purpose. The aim of the article is to study and analyse the regulatory and legal support for the activities of agrarian business and the organization of accounting in conditions of emergency situations. Methodology of research. General scientific and special methods of cognition were used in the course of the study: analysis and synthesis – to generalize the provisions of regulatory legal acts and scientific approaches to the regulation of agricultural activities; the systematic method – to consider agricultural legislation as a complex field of legal regulation; monographic method – to interpret the norms of current legislation; comparative legal method – to compare national and international approaches to regulating the activities of agricultural enterprises in emergency situations; generalization method – to form conclusions on ways to improve legal support and organization of accounting in crisis conditions. A structural and logical approach was used to the formation of accounting procedures and management strategies during times of crisis. Findings. The key provisions of legislative regulation of agribusiness activities in emergency situations are outlined, and its problematic aspects and shortcomings are identified. The need to improve the accounting and analytical support of agricultural enterprises is substantiated, in particular with regard to documenting losses, inventorying assets, preparing financial statements, and interacting with government authorities. The main directions of legal and financial support for the functioning of agribusiness in crisis conditions are established, in particular, mechanisms of state support, risk insurance, specialized accounting, and reporting. The necessity of improving the regulatory and legal framework, harmonizing it with international standards, introducing modern information technologies, and developing a system of internal and external auditing to increase the sustainability of agricultural enterprises is substantiated. Originality. Theoretical approaches to understanding accounting and legal support for agribusiness in crisis conditions have been improved by clarifying the structure of accounting procedures during emergencies and arguing for the need to form an integrated system of regulatory control, documentation, and information and analytical support. Unresolved issues have been identified, including the lack of a comprehensive regulatory mechanism, the lack of unified documentation standards, and insufficient digitization of accounting processes. Practical value. The results of the study can be used by agricultural enterprises to organize accounting in crisis situations, develop internal response procedures, substantiate applications for state support, and improve regulatory and legal acts in the field of agricultural business regulation. The proposed strategies increase the resilience of enterprises and contribute to the timely restoration of their production potential. Key words: agricultural business; emergencies; accounting; regulatory and legal regulation; financial security; management strategies; state support; risks; accounting and analytical support.

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