ACCOUNTING OF NON-FINANCIAL ASSETS OF STATE INSTITUTIONS UNDER THE CONDITIONS OF MARITAL STATE

Abstract

Accounting for non-financial assets of state institutions under martial law is an important part of the financial and economic management of the country during martial law. Non-financial assets are one of the key components in the structure of assets of state institutions, in addition, non-financial assets are quite diverse in nature and structure. The purpose of this article is to study the accounting features of the process of receipt and disposal of non-financial assets under martial law, as well as the formation of theoretical and methodological recommendations for improving the accounting of non-financial assets. Summarize information on the essence of the concept of transfers in state institutions, as well as the peculiarities of their receipt during martial law in accordance with the NP(C)BODS and MSBODS. And also to systematize the accounting features of the process of receipt of property as a result of alienation, which will ensure the formation of relevant and effective information on non-financial assets obtained as a result of alienation. The peculiarities of the accounting of the process of receipt and disposal of non-financial assets in the conditions of martial law were studied, as well as theoretical and methodical recommendations were formed for the improvement of the accounting of non-financial assets, in particular, based on the results of the analysis of regulatory documents and the peculiarities of the functioning of state institutions, it was proposed to supplement clause 1.2 of the NP(C) BODS 124 "Income" by such elements of income as goods, works and services received free of charge, free assistance and proceeds from the alienation of assets. Based on the analysis of the main provisions of NP(S)BODS 135 "Costs", which defines the main methodological principles of accounting and display of information on costs in reporting, recommendations were made regarding the need to clarify the elements of costs for non-exchange transactions. State institutions have suffered and are suffering the greatest losses and costs from military aggression on the territory of Ukraine, therefore the costs from these actions must be allocated to a separate element, and that is why it is proposed to supplement the current Chart of Accounts with accounting sub-account 8512 (8522) "Costs from extraordinary events", which will allow have up-to-date and grouped information on all costs incurred by public sector institutions from emergency events.