Accounting assessment of consequences of military operations and occupation of public territories
The article is devoted to the issues of assessing the consequences of military operations and the occupation of state territories in accounting. The analysis of the researches concerning the problems of estimation in accounting is carried out. The normative and legal regulation concerning the option...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr State Technological University
2018-03-01
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| Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
| Subjects: | |
| Online Access: | http://ven.ztu.edu.ua/article/view/127380/122482 |
| _version_ | 1818521711148007424 |
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| author | D.O. Gritsishen S.G. Bevzenko O.S. Gorai |
| author_facet | D.O. Gritsishen S.G. Bevzenko O.S. Gorai |
| author_sort | D.O. Gritsishen |
| collection | DOAJ |
| description | The article is devoted to the issues of assessing the consequences of military operations and the occupation of state territories in accounting. The analysis of the researches concerning the problems of estimation in accounting is carried out. The normative and legal regulation concerning the options for assessing the objects with which the consequences of hostilities and the occupation of state territories may be related, namely: non-current assets, current assets and receivables. The paper determines the properties of the consequences of military operations and the occupation of state territories, which must be taken into account when evaluating the accounting method as an element. The author develops the register of objects that are connected with military operations and the occupation of state territories, and the form of the act on revaluation of the object of non-current assets. The procedure for the assessing the consequences of emergencies and the occupation of state territories is proposed; the procedure takes into account the six stages and provides for the application of different types of assessment. |
| first_indexed | 2024-12-11T01:55:02Z |
| format | Article |
| id | doaj.art-d6bdace4408c409d829c895144ffaa8f |
| institution | Directory Open Access Journal |
| issn | 1728-4236 1728-4236 |
| language | English |
| last_indexed | 2024-12-11T01:55:02Z |
| publishDate | 2018-03-01 |
| publisher | Zhytomyr State Technological University |
| record_format | Article |
| series | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
| spelling | doaj.art-d6bdace4408c409d829c895144ffaa8f2022-12-22T01:24:39ZengZhytomyr State Technological UniversityVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki1728-42361728-42362018-03-01183273910.26642/jen-2018-1(83)-27-39Accounting assessment of consequences of military operations and occupation of public territoriesD.O. GritsishenS.G. Bevzenko O.S. GoraiThe article is devoted to the issues of assessing the consequences of military operations and the occupation of state territories in accounting. The analysis of the researches concerning the problems of estimation in accounting is carried out. The normative and legal regulation concerning the options for assessing the objects with which the consequences of hostilities and the occupation of state territories may be related, namely: non-current assets, current assets and receivables. The paper determines the properties of the consequences of military operations and the occupation of state territories, which must be taken into account when evaluating the accounting method as an element. The author develops the register of objects that are connected with military operations and the occupation of state territories, and the form of the act on revaluation of the object of non-current assets. The procedure for the assessing the consequences of emergencies and the occupation of state territories is proposed; the procedure takes into account the six stages and provides for the application of different types of assessment.http://ven.ztu.edu.ua/article/view/127380/122482accountingestimationconsequences of military actionsoccupation of state territoriesmethods of evaluation |
| spellingShingle | D.O. Gritsishen S.G. Bevzenko O.S. Gorai Accounting assessment of consequences of military operations and occupation of public territories Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki accounting estimation consequences of military actions occupation of state territories methods of evaluation |
| title | Accounting assessment of consequences of military operations and occupation of public territories |
| title_full | Accounting assessment of consequences of military operations and occupation of public territories |
| title_fullStr | Accounting assessment of consequences of military operations and occupation of public territories |
| title_full_unstemmed | Accounting assessment of consequences of military operations and occupation of public territories |
| title_short | Accounting assessment of consequences of military operations and occupation of public territories |
| title_sort | accounting assessment of consequences of military operations and occupation of public territories |
| topic | accounting estimation consequences of military actions occupation of state territories methods of evaluation |
| url | http://ven.ztu.edu.ua/article/view/127380/122482 |
| work_keys_str_mv | AT dogritsishen accountingassessmentofconsequencesofmilitaryoperationsandoccupationofpublicterritories AT sgbevzenko accountingassessmentofconsequencesofmilitaryoperationsandoccupationofpublicterritories AT osgorai accountingassessmentofconsequencesofmilitaryoperationsandoccupationofpublicterritories |