PROBLEMS OF CONDUCTING AN ANNUAL INVENTORY IN WARTIME CONDITIONS

Introduction. The article examines the peculiarities of conducting an inventory in the conditions of martial law. The article analyzes the stages of organizing and carrying out the annual inventory, for convenience, the deadlines of individual stages are given. The research was conducted on the basis of the analysis of legal acts on the organization of accounting and inventory, the latest recommendations, official resolutions issued on the organization of accounting under martial law. Purpose. The purpose of the study is to reveal the problems of organizing and conducting an annual inventory under the conditions of martial law in order to develop and provide recommendations for solving urgent issues of enterprises that have facts of destruction (damage) of assets or lack of safe access to them. Materials and methods. The research materials are: 1) regulatory and legal support for the organization and conduct of the annual inventory in the conditions of martial law; 2) works of domestic and foreign authors who carry out their scientific and practical research in the field of accounting organization. In the process of carrying out the research, the following scientific methods were used: theoretical generalization and grouping (to characterize the stages of the inventory, as well as to determine those responsible for each of these stages, accounting and reporting); analysis and synthesis (to reflect the destruction (damage) of property in accounting); logical generalization of results (formulation of conclusions). Results. The conducted research made it possible to draw conclusions that enterprises that do not have access to property as a result of hostilities will not be exempted from conducting an inventory. But they have the right to conduct an inspection only when it becomes possible to ensure safe and unhindered access of authorized persons directly to assets, primary documents and accounting registers. All stages of organizing and conducting the annual inventory are covered in detail. We have developed a calendar-schedule for conducting the inventory, which can serve as an appendix to the order on the accounting policy of the enterprise. This will help to timely and qualitatively form high-quality information for display in the company's financial statements. Discussion. In further scientific research, it is suggested to focus attention on the development of options for documenting transactions, if the primary document has not been received by the date of drawing up the financial statements; also develop a form for a statement about the loss or impossibility of exporting primary documents and approve it as an appendix to the order on the accounting policy. This will make it possible to improve the methodology and organization of asset accounting and ensure that the real state of affairs of the enterprise is reflected in the reporting.