Documenting, Accounting, and Valuing Material Damages Caused by Armed Aggression to the Non-Current Assets of the Company
Journal: Scientific Bulletin of Mukachevo State University Series “Economics”
Year: 2022

Apart from massive losses in human capital, armed aggression in Ukraine commenced in the late February 2022 has brought about significant negative material consequences to the business. These include interruptions or termination of operations, damages non-current and other assets, disruptions in supply chains, etc. This in turn aggravated certain accounting and valuation challenges as well. In Ukrainian practice, for such matters as documentation, accounting, and valuation of damages, there were