Adaptation of Accounting and Control of the Activities of Small Enterprises to the Realities of Martial Law and Post-War Business Recovery in Ukraine
Honcharuk S. M., Korpan K. I.

Honcharuk, Svitlana M., and Korpan, Kostiantyn I. (2024) “Adaptation of Accounting and Control of the Activities of Small Enterprises to the Realities of Martial Law and Post-War Business Recovery in Ukraine.” The Problems of Economy 3:283–289.
https://doi.org/10.32983/2222-0712-2024-3-283-289

Section: Economic statistics. Accounting and Auditing

UDC 336+338

Abstract:
The article is aimed at studying the key aspects and features of accounting and control of small business enterprises in Ukraine under martial law. It is defined that with the beginning of russia’s full-scale war against Ukraine, public authorities approved a number of legislative and regulatory acts directed towards optimizing certain business processes of Ukrainian enterprises, in particular small businesses. Legislative innovations also relate to the procedure for accounting and control at the enterprise, to which accountants of enterprises must adapt in modern realities. According to the results of the study, it is found that in the conditions of war in Ukraine, accounting at small enterprises has undergone significant transformations, in particular, there is a need to account for transactions on the free transfer of property for the needs of the army, depreciation on such property, accounting for humanitarian and charitable aid, etc. The requirements and restrictions for conducting inventory and tax control at small enterprises are also changing. In accordance with the amendments to the tax legislation made during martial law, the possibility of conducting documentary unscheduled, desk and actual audits has been restored, and from the beginning of December 2023, a moratorium on documentary and factual audits has been temporarily introduced in Ukraine, provided that there are grounds for it. Further research on this topic should be aimed at determining the best options for automating accounting processes, ways to simplify and adapt the implementation of control measures for the activities of small enterprises in Ukraine in the post-war period.

Keywords: adaptation, accounting, martial law, humanitarian aid, legislative innovations, inventory, control, tax control.

Fig.: 2. Tabl.: 1. Bibl.: 14.

Honcharuk Svitlana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79000, Ukraine)
Email: yvgoncharuk@i.ua
Korpan Kostiantyn I. – Masters Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79000, Ukraine)
Email: kostya.korpan280@gmail.com

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