Actual problems of innovative economy and law

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Adaptation of accounting operations to the challenges of martial law in Ukraine

# 24 107-111 Download/view the full text of the article

УДК: 657:336.1

DOI: https://doi.org/10.36887/2524-0455-2025-6-24

Ivanchenkova Larysa
Doctor of Science in Economics, Professor, Professor of the Department of Finance, Accounting and Audit
Odesa National University of Technology
https://orcid.org/0000-0002-8402-4637
Orel Volodymyr
Doctor of Economic Sciences, Professor, Leading Researcher of the Department of Economics, Management and Transfer of Innovations in Animal Husbandry
Livestock Farming Institute of NAAS of Ukraine
https://orcid.org/0000-0002-1609-1731
Birchenko Nataliia
Candidate of Sciences in Economics, Professor, Professor of Accounting, Auditing and Taxation
State Biotechnological University
https://orcid.org/0000-0002-8336-2685
Skliar Larysa
Candidate of Science in Economics, Associate Professor, Associate Professor of the Department of Finance, Accounting and Auditing
Odesa National University of Technology
https://orcid.org/0000-0002-8332-8823
Feklistov Oleksandr
PhD student
Petro Mohyla Black Sea National University
https://orcid.org/0009-0004-1927-2900

Published: 27.11.25

The article examines the features of accounting in Ukraine under martial law. The main challenges enterprises face in maintaining accounting records are analyzed. It has been determined that the accounting process is significantly affected by asset destruction and damage, document loss, staff rotation, interruptions to accounting systems, and the inability to access data promptly. Attention is paid to the issues of accounting for assets that enterprises have lost access to due to hostility or the occupation of territories. It is noted that there are significant difficulties in verifying the reliability of accounting data, which affects the accuracy of assessing enterprises’ financial positions. An addition to the working chart of accounts is proposed: the analytical feature “location of assets”. This allows for the differentiation of assets by risk level, from those in safe territories to those in zones of active hostilities or occupied territories. Corresponding clarifications should also be included in the notes to the financial statements. This approach will increase the objective of financial reporting and improve the information support for management decisions. The importance of digitalizing accounting processes, introducing electronic document management, and leveraging automated and cloud technologies to ensure data storage, remote access, and the continuity of accounting activities under wartime conditions is emphasized. Recommendations are proposed to amend elements of enterprises’ accounting policies to adapt them to the conditions of martial law. The key recommendations include defining procedures for assessing asset impairment, establishing accruals for reserves, determining inventory periods, implementing electronic document management, creating backup copies of accounting data, and implementing an internal audit to ensure the reliability of information. These recommendations are essential for ensuring the accuracy of accounting information, maintaining enterprise information security, improving the reliability of financial statements, and laying the foundations for anti-crisis management during martial law.

Keywords: accounting, accounting policy, martial law, impairment, expenses, assets, chart of accounts, financial statements, primary documents.

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Quote article, APA style

Ivanchenkova L. , Orel V. , Birchenko N. , Skliar L. , Feklistov O. Adaptation of accounting operations to the challenges of martial law in Ukraine. Actual problems of innovative economy and law. 2025. №6. 107-111 pp. https://doi.org/10.36887/2524-0455-2025-6-24

Quote article, MLA style

Ivanchenkova L. , Orel V. , Birchenko N. , Skliar L. , Feklistov O. Adaptation of accounting operations to the challenges of martial law in Ukraine. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2025-6-24