SPEECH AT THE MEETING OF THE PRESIDIUM OF THE NAAS BY THE HEAD OF THE SCIENTIFIC COUNCIL OF OUR INSTITUTE - ACADEMIC OF THE NAAS VALERII ZHUK
On 16 December 2025, during a meeting of the Presidium of the National Academy of Agrarian Sciences (NAAS) of Ukraine, a report was delivered by Valerii ZHUK, Academician of NAAS, Doctor of Economics, Professor, Head of the Scientific Council of the NAAS Institute of Accounting and Finance, and Chief Researcher of the Accounting and Taxation Department of the National Scientific Centre “Institute of Agrarian Economics,” entitled “Losses and Restoration of the Potential of Agrarian Enterprises under Wartime Conditions: Methodology of Analytical Assessment and Presentation in Euro-Integrated Reporting” 📊🇺🇦.
The relevance of the research is driven by the urgent need to address problems of information support for compensation policies aimed at reimbursing enterprises for damages caused by the aggression of the Russian Federation. The presentation outlined the results obtained during 2022–2025 in the context of scientific support for asset-by-asset assessment of damage and losses incurred by agrarian enterprises as a consequence of the war, and emphasized the pressing need to improve existing methodologies of analytical asset-based damage and loss assessment, as well as to develop new instruments.
Invited participants of the NAAS Presidium meeting included:
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Yuliia BEZDUSHNA, Doctor of Economics, Professor, Head of the Accounting and Taxation Department, National Scientific Centre “Institute of Agrarian Economics”;
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Stanislav VASYLISHYN, Doctor of Economics, Professor, Director of the Additional Liability Company “Institute of Accounting and Finance” of NAAS;
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Viktor HONCHARENKO, President of the Association of Farmers and Private Landowners of Ukraine;
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Leonid KOZACHENKO, President of the All-Ukrainian NGO “Ukrainian Agrarian Confederation”;
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Roman KORINETS, PhD in Economics, Director of the National Association of Agricultural Advisory Services of Ukraine;
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Olha LUKOVA, PhD, Head of the Laboratory of Economic Research, Kyiv Research Institute of Forensic Expertise;
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Stepan MAKSYMOV, PhD in Physical and Mathematical Sciences, Senior Researcher, Vice-President of the All-Ukrainian Association of Valuation Professionals;
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Yuliia NEZHYD, PhD, Executive Director of the Federation of Auditors, Accountants and Financiers of the Agro-Industrial Complex of Ukraine;
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Hennadii NOVIKOV, PhD in Economics, Honorary Member of NAAS, Head of the Agrarian Union of Ukraine;
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Volodymyr PIDDUBNYI, Doctor of Technical Sciences, Professor, Academician of NAAS, Acting Director of the State Research Institution “Research Institute of Spirit and Bioproducts”;
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Yurii RADCHENKO, Admiral, Adviser to the Commander of the Naval Forces of the Armed Forces of Ukraine;
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Volodymyr OTCHENASHKO, Doctor of Agricultural Sciences, Professor, Head of the Research Division, National University of Life and Environmental Sciences of Ukraine;
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Mykhailo KHVESYK, Academician of NAAS, Doctor of Economics, Professor, Deputy Director for Research, Ptukha Institute for Demography and Social Studies of the National Academy of Sciences of Ukraine.
All members of the NAAS Presidium and invited experts took part in the discussion, including Leonid Kozachenko, Viktor Honcharenko, Mykhailo Khvesyk, Volodymyr Otchenashko, Yuliia Bezdushna, and Volodymyr Piddubnyi.
As a result of the discussion, the NAAS Presidium positively endorsed the research outcomes and adopted decisions to:
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ensure the development of scientifically grounded proposals on the disclosure of information on direct damage and indirect losses in the financial statements of agrarian enterprises;
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prepare proposals to the Cabinet of Ministers of Ukraine addressing issues of asset-by-asset assessment of enterprise losses caused by the war and providing scientific support for their resolution;
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implement research findings on the assessment of losses and directions for restoring the potential of agrarian enterprises under wartime conditions into practical economic activity.
