PECULIARITIES OF CONDUCTING AN INVENTORY OF ASSETS UNDER MARTIAL LAW

Abstract

The article is devoted to the study of the peculiarities of conducting an inventory of assets under martial law, which are relevant for ensuring the reliability of financial statements of enterprises. In the context of limited access to the occupied territories and areas of active hostilities, enterprises face numerous challenges, including loss of control over assets, risks of their destruction or damage, and difficulties in documenting the facts of losses. It is noted that traditional methods of inventory need to be significantly revised to take into account extraordinary circumstances, in particular, partial or complete inaccessibility of accounting objects. The authors emphasise the need to develop adapted inventory methods that provide for new approaches to asset valuation, including the use of expert opinions, data on destruction and other evidence. The article considers the role of modern technologies, such as cloud platforms, automated accounting systems and blockchain, which can ensure data security, accessibility and transparency even in difficult conditions. The article also focuses on the importance of timely updating of the regulatory framework to take into account the needs of enterprises in ensuring accounting policies in emergency situations. Particular attention is paid to the use of photo and video recording as an additional tool for confirming the condition of assets, which is important in case of limited physical access to them. The author considers the possibilities of using drones to monitor hard-to-reach areas, which allows obtaining up-to-date data for inventory. The author also emphasizes the importance of remote access to automated accounting systems, which allow storing and processing of information in real time. The author also highlights the need to train personnel and improve their skills to work with modern technologies under martial law. It is noted that the proposed approaches will contribute not only to improving accounting processes, but also to building confidence in financial statements in an unstable environment. The results obtained can be integrated into economic recovery strategies, which is critical for ensuring the country's sustainable development in the post-war period.