ACCOUNTING AND AUDITING ASPECTS OF ASSESSING LOSSES AND DAMAGES CAUSED TO ENTERPRISES AS A RESULT OF MILITARY ACTIONS

Zhuk V.M., Bezdushna Yu.S.  Accounting and auditing aspects of assessing losses and damages caused to enterprises as a result of military actions: a practical guide. Kyiv: VIPO LLC, 2025. 225 p.

The handbook reveals the methodologies and practical aspects of determining the damage and losses caused to enterprises by the war. It describes the government's procedure for determining war losses, namely the regulatory and legal framework, its objectives, sectoral objects, and organization. It presents a methodology of approaches, a SWOT analysis of approaches, and defines the participation of auditors and accountants in the analytical assessment. It reveals the specifics of damage and losses to enterprises and state resources and the methodology for analyzing the volume of losses. It describes a generalized (quick) and object-by-object assessment of damage and losses. The main directions for involving auditors in the process of assessing losses caused to enterprises by the war are determined.

The publication will be useful for professional accountants, financiers, auditors, researchers, and teachers of higher education institutions.