ІNVENTORY OF ASSETS AND LIABILITIES: THE TOOL FOR RESTORING ACCOUNTING IN AGRICULTURAL ENTERPRISES UNDER CONDITIONS OF MARTIAL LAW

Abstract

The article examines the organisation and methodology of conducting an inventory of assets and liabilities at enterprises affected by military operations or under occupation. The author examines the peculiarities of the process of restoring the activities of agro-industrial enterprises located in the areas of hostilities and occupied territories, which is associated with the problems of reflecting the losses caused by military aggression in accounting and reporting. It is established that in order to determine them, it is necessary to apply a set of accounting measures, one of the most important of which is an inventory. When conducting an inventory, it is ensured that the facts of destruction, destruction, damage and theft of assets are established. In the management system, the inventory helps to establish the actual financial position of the company and plan further investments, and in accounting, it is the basis for recording the damage caused by military operations. The study found that conducting an inventory after the de-occupation of the territories has certain peculiarities: a significant part of agricultural land is mined, and the enterprises themselves may have been damaged by shelling, so before the inventory begins, it is necessary to create conditions for safe and unhindered access to the enterprise's assets by contacting the relevant military/military-civilian administration and to inspect the territory for explosive devices. It has been established that during the hostilities, some enterprises did not work and employees migrated to safe regions or abroad, so it may not be possible to appoint an inventory commission and identify a materially responsible person, in which case the company may appoint responsible persons and start the inventory without a materially responsible person. After the inventory is completed, conclude a full liability agreement with another employee and transfer the assets to him or her for storage. Based on the analysis of regulatory legal acts, the author suggests alternative sources of obtaining information on assets in case of their complete or partial absence of accounting data due to their destruction (loss) during the occupation. It is established that the sources of such information may include data from state registers, in particular, the State Register of Real Property Rights, the Unified State Register of Vehicles, the State System of Intellectual Property Legal Protection, the Unified State Register of Animals of the Agency for Animal Identification and Registration. It is proposed to supplement the chart of accounts of assets, equity and liabilities with a separate subaccount 026 "Atypical assets identified during the inventory", where it is advisable to reflect assets identified during the inventory that are atypical for a given enterprise until the military / civil-military administration decides on their further use. We concluded that the involvement of an independent auditor during the inventory will help to increase the reliability and completeness of accounting and financial reporting data, which will be a reliable basis for recording the damage caused by military aggression.