CONCEPTUAL BASIS OF ACCOUNTING FOR GOVERNMENT BONDS OF DOMESTIC LOAN DURING THE WAR

Introduction. Domestic state loan bonds (OVDP) during the war acquired a significant role in financing the state budget. However, the accounting of these bonds in the conditions of martial law requires special attention, as it affects the financial reporting of companies and the state. Government bonds have long ceased to be an exotic asset and have gained popularity both among financial companies and ordinary companies and have been issued since 2001, and during the period of full-scale war, their issuance and circulation became more active through military bonds. During the war, OVDPs became a reliable support for our country in supporting the financial system, and Ukrainian citizens, businesses and banks united around them, and made this financial instrument the second largest source of funding for the state budget after international aid, and a large number of companies have them in their portfolios.