Бухгалтерський облік наслідків бойових дій та окупації державних територій

Горай, Олег Станіславович; Нorai, O.S.

Бухгалтерський облік наслідків бойових дій та окупації державних територій

Горай, Олег Станіславович; Нorai, O.S.

URI: http://eztuir.ztu.edu.ua/123456789/7361

Дата: 2018

Анотація:

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2018. У роботі розкрито нові наукові положення щодо розвитку організації та методики бухгалтерського обліку наслідків бойових дій та окупації державних територій. Розроблено теоретичні положення, що стосуються виявлення властивостей наслідків бойових дій та окупації державних територій як об’єкта бухгалтерського обліку. Розроблено механізм ідентифікації досліджуваного об’єкта бухгалтерського обліку, що лягло в основу комплексу запропонованого пакету первинних документів. Запропоновано порядок оцінки наслідків бойових дій та окупації державних територій для цілей їх відображення на рахунках бухгалтерського обліку. Удосконалено порядок облікового відображення через формування аналітичного обліку та порядку застосування елементу методу - подвійний запис. Розроблено механізм відновлення первинних бухгалтерських документів, що втрачені або пошкоджені в результаті бойових дій та окупації державних територій.

Анотація (англ.):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2018. The purpose of the dissertation is to substantiate the theoretical foundations and improve the organizational and methodological provisions of the accounting for the consequences of military actions and the occupation of state territories. The object of the study is business processes and transactions of enterprises that relate to the reflection and overcoming of the consequences of military actions and the occupation of state territories. The subject of the study is the theoretical and organizational-methodological provisions of the accounting for the consequences of military actions and the occupation of state territories. It has been done an assessment of the current conditions of influence of the consequences of military actions and the occupation of state territories on the economic activity of enterprises and the state as a whole that was based on the use of static observation methods, which made it possible to identify their properties that determine the specifics of their management and accounting reflection. The present conditions of the legal regulatory framework for the accounting for the consequences of military actions and the occupation of state territories have been studied, which has proven its versatility (covering various branches of legislation) and revealed the need for the transformation of the inventory procedure, the extension of requisites for primary documentation, the selection of the method of valuation and reflection on accounts and indicators of reporting. It has been substantiated that the current system of normative-legal regulation does not define a complex of organizational and methodical provisions of accounting for the object of research and, accordingly, the procedure for generating information on the status of economic activity in conditions of military actions and the occupation of state territories is not transparent. The identification of the place of the consequences of the military actions and the occupation of the state territories in the system of objects of accounting, which comprise and provide economic activity through the development of an information model of the interaction of enterprises as a result of military actions, has been further developed, which made it possible to identify them in the context of the material, financial and information resources of specified business entities and their impact on business processes. The necessity of taking into account the influence of military actions and the occupation of state territories on the objects of accounting for the purpose of obtaining the reliability of indicators of the efficiency of the use of fixed assets, the assessment of the management of current assets of the enterprise, and therefore the indicators of the efficiency of the production process, has been proved. The division of economic entities by the influence on their activities of the consequences of military actions and the occupation of state territories has been done on the following: enterprises located on the territory of military actions, which is under the control of the state authorities; are in the territory of military actions, which is not controlled by the state authorities; are in the occupied territories; separate subdivisions or part of production facilities 22 located on the territory of military actions, controlled by the state authorities; separate subdivisions or part of production facilities located on the territory of military actions that are not under the control of the state authorities; separate subdivisions or part of production facilities that are located in the occupied state territory; cooperate/collaborated with enterprises that are located on the territory of military actions that are not under the control of the state authorities or in the occupied state territory. The system of primary documentation of the consequences of military actions and occupation of state territories has been improved on the basis of the developed algorithm of their identification in the system of objects of accounting, as a result, the directions of the requisite extension of primary documents have been substantiated, which was included in the content of the proposed forms, namely: an act of debt cancellation, an act of the recognition of doubt, the act of writing off liabilities, the act of changing the status of liabilities, the act of writing off non-current assets, the act of writing off current assets, the act of writing off current funds, the act of revaluation of assets, the act of changing the status of assets, which allows to display the properties of objects for their complete accounting display. The procedure of the accounting assessment of the consequences of military actions and occupation of the state territories has been developed, for which it is impossible to use a mechanism of reduction of usefulness, consisting of successive stages (identification of the consequences of military actions and the occupation of state territories for certain objects; the formation of a register of objects related to the consequences of military actions and the occupation of state territories; the collection of information on objects; the determination of the possibility of applying P(S)A 28 “Reduction of usefulness of assets”; the choice of methods of evaluation; the procedure of application of chosen method of evaluation; the definition of the results of evaluation), on which it has been substantiated the organizational provisions (formulation, approval, procedure of functioning of the commission) and the documentary support of the above procedures (the forms of the register of objects that are connected with military actions and the occupation of the state territories and the act of reassessment for object of non-current assets have been worked out). The method of accounting reflection of accounts receivable and payables that emerged as a result of preliminary interaction with enterprises that are located and / or were located on the territory of military actions and the occupied state territories has been proposed, which provides the order of reflection of the repayment transactions on the accounts, write-off and change of the status of specified objects, for the formation of information about the financial condition of the enterprise. It has been improved the methodological provisions for the accounting of non-current and current assets, money and cash equivalents that were damaged or seized as a result of military actions and the occupation of state territories in part of the development of analytical accounting for the display of these objects and expenses associated with reflection of the consequences of emergencies. The organizational provisions for the process of restoration of accounting primary documents have been developed on the basis of the developed mechanism that formed eight steps in each of which the set of procedures was substantiated and document provision was formed.

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