Features of display in account of compensation of losses from written-off stocks during the period of martial state

Анотація

The paper is devoted to the issues of reflecting in the accounts compensation for losses from written-off stocks during the period of martial law. The relevance of this direction of research is due to the fact that, unfortunately, at enterprises in places where assets are stored, processes of theft, improper storage and deterioration of stocks sometimes occur, as a result of which business entities suffer losses. Therefore, the use of compensation mechanisms by the guilty parties (employees of the enterprise, the aggressor country) and their reflection in accounting lead to a decrease in costs during the write-off of stocks from the enterprise's balance sheet. Every enterprise in Ukraine, during its activity, necessarily records stocks that can be used in production, trade, administration or in other areas of work. Special attention is paid to the places of their storage during the receipt of these assets. We believe that the data of warehouse accounting of stocks should coincide with the data of accounting. But, unfortunately, there are situations in which, after an inventory or military aggression, it is necessary to write off undetected (stolen), damaged or destroyed stocks. In today's conditions, Ukrainian enterprises suffer significant losses as a result of martial law. The use of unmanned aerial vehicles and missiles by Russia, the occupation of a large part of Ukrainian territories, the location of enterprises in war zones or close to them leads to the loss of enterprise assets. We have researched that these losses can occur as a result of direct ammunition hits, fires, and breakdown of equipment used to preserve stocks. Unfortunately, the loss and deterioration of stocks leads to the mismatch of their recognition as assets and the subsequent receipt of economic benefits.

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