Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine
Describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war. The application of method are described in detail, taking into account the requirements of accounting legislation for the recognition.
| Рубрика | Бухгалтерский учет и аудит |
| Вид | статья |
| Язык | английский |
| Дата добавления | 16.01.2024 |
| Размер файла | 280,0 K |
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19. Zhuk, V., Bezdushna, Yu., Popko, Ye. (2022). Depreciation of enterprise assets in wartime. Oblik i finansi, 1(95), 5-12. https://doi.org/10.33146/2307-9878- 2022-1(95)-5-12.
20. Archel, P., Carrasco, F., Garcia-Benau, M. A., & Larrinaga, C. (2022). Intellectual engagements of accounting academics: the `forecasted losses' intervention. Critical Perspectives on Accounting, 86, 102359. https://doi.org/10.1016/j.cpa.2021.102359.
21. Kyiv School of Economics (2023). 147.5 billion USD - the total amount of damages caused to Ukraine's infrastructure due to the war, as of April 2023. Available at: https://kse.ua/about-the-school/news/147-5-billion-the-total-amount-of-damages- caused-to-ukraine-s-infrastructure-due-to-the-war-as-of-april-2023.
22. The World Bank (n.d.). Damage, loss and needs assessment - tools and methodology. Available at: https://www.gfdrr.org/en/damage-loss-and-needs-assessment-tools-and-methodology.
23. Himmelfarb, A. (Ed.) (2022). Rapid damage and needs assessment. The World Bank, Government of Ukraine, European Commission. Available at: https://documents1.worldbank.org/curated/en/099445209072239810/pdf/P178843048 37910630b9c6040ac12428d5c.pdf.
24. Ukraine rapid damage and needs assessment. World Bank, Government of Ukraine, European Union, United Nations. Available at: http://documents.worldbank.org/curated/en/099184503212328877/P1801740d1177f0 3c0ab180057556615497.
25. President of Ukraine (2023). Decree of the President of Ukraine “On Appointment of I. Mudra as a Representative of Ukraine to the Conference of Participants of the Register of Damages Caused by the Aggression of the Russian Federation against Ukraine”. Available at: https://www.president.gov.ua/documents/3342023-47065.
26. Krasnolutskyi, O. (2023). War with Russia: environmental damage to Ukraine exceeds UAH 2 trillion. Ukrinform. Available at: https://www.ukrinform.net/rubric- ato/3 738413 -war-with-russia-environmental-damage-to-ukraine-exceeds-uah-2- trillion.html.
27. Strilets, R. (2023). The explosion of the Kakhovka Hydroelectric Power Plant has caused environmental damage worth UAH 146 billion. Ukrinform. Available at: https://www.ukrinform.ua/rubric-economy/3729833-pidriv-kahovskoi-ges-zavdav- skodi-dovkillu-na- 146-milardiv.html.
28. Kyiv School of Economics (2023). The explosion at the Kakhovka Hydroelectric Power PlantDam has caused Ukraine at least USD 2 billion in direct damages, according to the initial calculations of KSE Institute. Available at: https://kse.ua/about-the-school/news/the-explosion-at-the-kakhovka-hydroelectric- power-plantdam-has-caused-ukraine-at-least-2-billion-in-direct-damages-according- to-the-initial-calculations-of-kse-institute.
29. Farhan Haq (2023). UNDP: Damage to Ukraine's energy system caused by Russian shelling exceeds USD 10 B. Ukrinform. Available at: https://www.ukrinform.net/rubric-economy/3725575-undp-damage-to-ukraines- energy-system-caused-by-russian-shelling-exceeds-10b .html.
30. The State Agency of Melioration and Fisheries of Ukraine (2023). The estimated amount of losses to the fishing industry due to the Russian occupiers undermining the Kakhovka HEPP is estimated at more than UAH 11 billion. Available at: https://darg.gov.ua/_ponad_11_mlrd_grn_mozhutj_0_0_0_12669_1.html?search=%CA%E0%F5%EE%E2%F1%FC%EA%EE%E3%EE%20%E2%EE%E4%EE%F1%F5 %EE%E2%E8%F9%E0.
31. Ministry of Agrarian Policy and Food of Ukraine (2023). Damage to hydrotechnical reclamation from the explosion of the Kakhovka hydroelectric power plant exceeded UAH 150 billion. Available at: https://minagro.gov.ua/news/zbitki- gidrotehnichnoyi-melioraciyi-vzhe-syagnuli-ponad-150-mlrd-griven.
32. Vysotskyi, T. (2023). Losses of the agricultural sector from the explosion of the Kakhovskaya HPP may increase to more than USD 10 billion. Ukrinform. Available at: https://www.ukrinform.ua/rubric-economy/3720710-vtrati-agrosektoru-vid-pidrivu-kahovskoi-ges-mozut-zrosti-do-bils-ak-10-milardiv-visockij.html.
33. Kyiv School of Economics (2023). Over USD 54 billion in damage to Ukraine's housing stock as a result of a full-scale war as of the end of May 2023. Available at: https://kse.ua/about-the-school/news/over-54-billion-in-damage-to- ukraine-s-housing-stock-as-a-result-of-a-full-scale-war-as-of-the-end-of-may-2023.
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