УДК: 004: 339.17

DOI: https://doi.org/10.36887/2415-8453-2022-2-24

Senior Lecturer of the Department of Accounting and Auditing, Institute of Economics and Management, National University of Food Technologies
Senior Lecturer of the Department of Accounting and Auditing, Institute of Economics and Management, National University of Food Technologies

JEL classification: O14


The purpose of the article is to investigate changes and innovations in tax and financial accounting regarding the write-off of destroyed assets of enterprises under special conditions.

Methods. In order to achieve the aim, the conducted research required the use of general and special methods of scientific knowledge. The following research methods were chosen: the method of analysis and synthesis was used to formulate both the topic and the purpose of the research; the method of content analysis was applied for the purpose of in-depth study of the scientific and practical literature on the subject of the study; the method of critical analysis was used to find undisclosed or incompletely resolved problem aspects. The method of system analysis was used by the authors in order to reveal the consequences of changes and innovations in tax and financial accounting of the write-off of destroyed assets of enterprises in special conditions. The method of going from abstract to certain is necessary to assess the effects of the adopted legislative and other changes on the accounting and tax reporting of the enterprise.

The results. The analysis of changes and innovations regarding the financial and tax accounting of the write-off of destroyed assets showed that the owners of enterprises suffer huge losses in special business conditions. There is a need to reflect such transactions in financial and tax accounting. For this, first of all, you need to draw up an inspection report; secondly, to conduct and draw up an inventory report as part of a permanent or newly created inventory commission; thirdly, to obtain a certificate from the TPPU certifying the destroyed property. The problem of the relationship between taxpayers and fiscal authorities represented by the DPS is a different approach to the interpretation of the same events. What is more, tax officials are trying to maximize budget revenues, sometimes despite the absurdity of the counterarguments put forward. Thus, the write-off of destroyed assets, de facto, cannot bring any economic benefits to its owner, since they are not subject to accounting even at the final or initial cost, therefore the calculation of tax liabilities from VAT. For accounting purposes, sub-account 977 “Other costs of ordinary activities” is used, since no other account is provided for recording extraordinary expenses (losses) in the Chart of Accounts. Off-balance sheet account 072 “Unreimbursed shortages and losses from spoilage of valuables” is used to account for losses caused by loss of property.

Novelty. For the first time, a systematic overview of changes and innovations regarding the financial and tax accounting of the write-off of destroyed assets of the enterprise in special conditions is given.

Practical value. The presented approach can be useful for the educational and methodological work of teachers, scientific work and graduate students, other specialists, and students of specialty 071 “Accounting and Taxation”.

Keywords: special conditions, martial law, financial accounting, tax accounting, write-off accounting, destroyed property.


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The article was received 29.03.2022