During the period of martial law in Ukraine, most business entities did not stop their activities or resumed them after a short break. The domestic economy must function, and the state budget must be constantly replenished so that Ukraine can defeat the aggressor as soon as possible. Most companies calculate and pay taxes and fees on time, keep accounting records and prepare financial statements. Individual enterprises, in addition to annual financial statements, are required to prepare and submit interim financial statements to certain users during the reporting calendar year (quarterly, halfyearly, nine months). The issue of the composition and terms of submission of interim and annual financial statements by domestic enterprises that have chosen the general or simplified taxation system under martial law remains unresolved. The procedure for compiling and submitting tax reports to fiscal authorities during the war needs to be clarified. Goal. The purpose of the study is to reveal the theoretical and practical aspects of the preparation and submission of financial and tax reporting by domestic companies in the conditions of martial law. Materials and methods. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of provisions on the organization and methodology of financial and tax reporting by enterprises during the martial law in Ukraine in order to meet the information needs of interested stakeholders. The methods of generalization, comparison, analysis, synthesis, induction and deduction were used in the process of substantiating the terms of submission of interim and annual financial and tax reports of enterprises during the war in Ukraine. The results. The scientific article reveals the peculiarities of financial and tax reporting under martial law conditions, in particular: the composition and terms of submission of interim financial reporting are revealed; defined deadlines for reporting and paying income tax by companies subject to the general taxation system; clarified issues in the part of the display in the tax reporting of software and PC with VAT regarding transactions for the supply of goods (services) in the customs territory, in the mode of export, import, re-export, re-import, temporary export of goods, etc.; generalized information on tax reporting by business entities that have chosen a simplified taxation system at the rate of 2%; outlined changes in the part of forming and submitting special reports to the supervisory authorities on the ESR, personal income tax and military duty.
With increasing turbulence in the business community under war conditions, increasing risks and uncertainties, the demand has grown for effective financial management systems for Ukrainian enterprises and effective monitoring and control systems for strategic management. This makes it possible to timely detect undesirable changes in the financial situation and minimize threats to financial stability. The aim of the article is to define the target values and the limits of variation of the factors influencing the market value of the company in the VBM system. It is the methodical basis for efficient financial control of internal reserves to increase the enterprise's market value. Approaches were developed to identify the target balance sheet structure for solving this task. The normative values of the specific weight of individual component assets and liabilities in the balance sheet are used to determine the required level of liquidity, solvency, and financial stability for enterprises. These were obtained as a result of modelling the dependence of the major components of the balance sheet on absolute liquidity volumes. An approach is proposed for establishing acceptable and limiting values of market value formation factors within the value management system. It was found that the target standard and the limits of variation for the factors of the enterprise market value formation depend on the type of factor: factors in the structure of funding sources – are the same for all economic entities and depend only on the availability of absolute volumes of liquidity; the factors of business activity and efficiency – are individual for each business entity and depend on the target options of the effects of economic interaction with stakeholders established during strategic planning.
Royalties as payment for the right to use the results of intellectual property will play an important role in the modern economic situation of the country's development. In order for the Ukrainian royalty market to become more profitable, it is necessary to create a system in which it will be impossible to use intellectual property without proper remuneration of the right holder. The article is aimed at scientific research in the field of accounting and taxation of royalty transactions in Ukraine. The purpose of the article is a scientific and practical study of the organization and methodology of accounting and taxation by business entities of royalty transactions in Ukraine during martial law. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of the organization and methodology of accounting and taxation of royalty operations. In the process of conducting this scientific research, the following methods were used: synthesis (determination of royalty components); systematization (determination of payments that are not part of royalties); analysis (justification of the role of elements of the accounting method in recording royalty operations at the enterprise); generalization (formation of conclusions). The economic essence of the definition of the concept of «royalty» in terms of domestic and international regulatory documents is considered. The components of royalties and the list of payments that cannot be added to them have been clarified. The method of recognition and assessment of royalties in accordance with accounting and tax legislation is disclosed. Proposed improvements in the organization of accounting for royalty operations, which will contribute to the improvement of its methodology. The role of elements of the accounting method in recording royalty operations at the enterprise has been established. The features of royalty taxation at the licensor and licensee in Ukraine during martial law are outlined. The method of displaying royalty transactions at the enterprise on accounting accounts has been improved. Prospects for further research are the development of new approaches to the assessment and reflection in accounting and reporting of royalty operations at the enterprise.
In modern business conditions, in particular, during the pandemic caused by the COVID-19 virus, companies are looking for financial instruments that will ensure their stable operation for a long period of their operation. One of the types of financial instruments used in the daily activities of grain traders is the conclusion of forward contracts. This in turn gives the buyer a guarantee that in the future he will be able to buy the product at a fixed price, which is specified in the forward contract, and the seller gives a guarantee that his product will be sold. The purpose of the article is to highlight the features of accounting for certain financial instruments, including forward contracts. The materials of the study are: 1) domestic legislation on the organization and methods of accounting for financial instruments, including forward contracts; 2) works of domestic authors conducting their scientific and practical research in the field of accounting for financial instruments, in particular forward contracts; 3) Scopus database for bibliometric analysis regarding the selection of the authors' publication activity on the accounting of financial instruments using VOSviewer software. During the research such methods as theoretical generalization, formalization and analysis, logical generalization of results were used. Practical recommendations are given on the choice of accounting policy as an element of it as a date of recognition of financial assets acquired as a result of systematic operations. Correspondence of accounts on reflection in the journal of the account of economic operations of the enterprise on display of performance of the forward contract with their corresponding documentation on a numerical example is offered. Further research is proposed to focus on the peculiarities of accounting for futures transactions, which are a type of financial instrument.
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