Организація бухгалтерського обліку форс-мажорних обставин

Abstract

The article provided the definition of force majeure and emergencies provided by legislative acts of Ukraine. Documenting considered force majeure necessary primary documents certifying their origin, the need for inventory and its design rules, and recover lost source documents if necessary. Recommendations regarding the possibility of full or partial exemption from enterprise responsibility for foreign trade contracts and contracts concluded between residents in Ukraine. The definition of the key problems that exist at present in the accounting of extraordinary income and expenses. The questions to accounting and display it after emergency circumstances. Conclusions about the content of the Order of accounting policies regarding display of force majeure. Recommendations on what events attributed to extraordinary costs and thus accounted for.