# 45 252-256 View full article

УДК 006.44:657.631:332.62:355.02

DOI: https://doi.org/10.36887/2415-8453-2026-3-45

Lando Yevhen,
Candidate of Technical Sciences, Associate Professor, Associate Professor of the Department, Department of Highways, Geodesy and Land Management,
Ukrainian State University of Science and Technologies, ESI Prydniprovska State Academy of Civil Engineering and Architecture,
https://orcid.org/0000-0002-2608-931X
Murakhtanova Anna,
Leading Appraiser, LLC «Expert+»,
https://orcid.org/0009-0004-5642-7158
Kulbaka Olesia,
Candidate of Sciences in Economics, Associate Professor, Associate Professor of the Department, Department of Highways, Geodesy and Land Management,
Ukrainian State University of Science and Technologies, ESI Prydniprovska State Academy of Civil Engineering and Architecture,
https://orcid.org/0000-0002-6066-8112

JEL classification: M41, M48, K13, G32

The article outlines the theoretical foundations for standardizing loss accounting in the current environment and examines the methodological and practical aspects of this complex, multifaceted process. Given the unprecedented challenges facing Ukraine’s economy due to full-scale military aggression, the study focuses not only on traditional approaches to accounting for financial or operational losses but also on integrating specific regulatory requirements tailored to martial law conditions. In particular, the study provides an in-depth analysis of the provisions of the Methodology for Determining Harm and the Extent of Losses Incurred by Enterprises… [3], which serves as a fundamental guideline for the legal and economic identification of losses. A conceptual approach to determining optimal parameters for accounting for losses is formulated, based on the principles of minimizing negative consequences, ensuring financial reporting transparency, and enhancing the effectiveness of corporate risk management. An extensive comparative analysis of existing valuation methods has been conducted, ranging from classical accounting write-offs based on national (NP(S)BO) and international (IFRS) standards [4, 5, 6], which focus on the book value of assets, to independent property valuation for future international reparations and use as evidence in court proceedings. A multidimensional classification of losses has been detailed, encompassing actual (direct) losses associated with the physical destruction or damage of fixed assets and inventories; lost profits – specifically the income an economic entity could have generated under normal operating conditions; and the restoration needs for fully rebuilding production capacity. Particular attention is paid to the impact of macroeconomic factors, specifically inflation and currency fluctuations, which significantly distort the real value of losses over time. A practical action plan is presented for business entities regarding the initial recording, legal documentation, and subsequent accounting and tax treatment of losses. The proposed sequence of steps ensures the creation of a robust evidentiary basis for claiming compensation in both international and domestic courts, while facilitating a unified approach to preparing final financial statements.

Keywords: accounting standardization; losses from armed aggression; lost profits; economic feasibility; inflationary losses; property valuation.

Rеferences

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The article was received 04.09.2026

Quote article, APA style

Lando Y. , Murakhtanova A. , Kulbaka O. 04.09.2026. Theoretical foundations of standardizing loss accounting: methodological and practical aspects. Ukrainian Journal of Applied Economics and Technology. 2026. №3. 252-256 pp. https://doi.org/10.36887/2415-8453-2026-3-45

Quote article, MLA style

Lando Y. , Murakhtanova A. , Kulbaka O. Theoretical foundations of standardizing loss accounting: methodological and practical aspects. Ukrainian Journal of Applied Economics and Technology. 04.09.2026. https://doi.org/10.36887/2415-8453-2026-3-45