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Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant’s Professional Judgment

Agricultural business is based on using components of the natural environment (agricultural land, biological assets, water resources) and fixed assets (farm buildings, agricultural machinery and others). The damage caused to these facilities is direct damage to agricultural enterprises, so it should be recorded as a force majeure factor affecting economic activity. Documenting business transactions at the enterprise is the responsibility of the accountant. Therefore, among the management staff, he is able based on his professional judgment, to carefully record the direct damage caused to agricultural enterprises due to armed aggression. The purpose of the article is to develop organizational and methodical support for fixing the direct damage caused to agricultural enterprises due to the armed aggression of the Russian Federation based on the professional judgment of the accountant. In Ukraine, to fix the direct material damage to businesses, several state resources have been launched. Submission of information to these databases requires from the accounting service of the agricultural enterprise: conducting an inventory with mandatory video and photo recording to establish the facts of loss, damage, theft, damage or destruction of property of the agricultural enterprise due to hostilities in Ukraine; determining the amount of damage from theft, shortage, destruction (damage) of property. The article reveals the methods of these procedures and presents the algorithm for downloading the collected data to the database of the project “Russia will pay” (https://damaged.in.ua).