CHALLENGES FOR ACCOUNTING AND ANALYSIS OF DEPRECIATION AND AMORTISATION DURING THE PERIOD OF MARTIAL LAW IN UKRAINE

Анотація

The article addresses the challenges of accounting and analytical assessment of depreciation and amortisation of fixed assets under the conditions of martial law in Ukraine. The relevance of the topic is determined by the fact that wartime circumstances radically transform the established approaches to the recognition, evaluation and management of fixed assets, exposing enterprises to unprecedented risks of damage, destruction, conservation or loss of control over property. The aim of the research is to identify, systematise and conceptualise the key challenges to depreciation policy and analytical procedures to develop approaches that can enhance the economic security and resilience of enterprises in an unstable environment. The methodological basis of the study is a combination of dialectical and comparative analysis, logical generalisation, abstraction, and statistical and analytical methods that allow the detection of cause-and-effect relationships between wartime risks and the transformation of accounting practice. Elements of digital analytics, including business intelligence technologies and remote monitoring, are also applied to expand the methodological framework and to adapt the research to contemporary realities. The results of the study reveal the multidimensional nature of depreciation policy during martial law: the need for systematic revision of useful lives and amortisation methods, the development of internal mechanisms for documenting losses and impairment, and the harmonisation of accounting and tax treatments of conservation and relocation expenses. It is emphasised that depreciation is no longer merely a technical accounting tool, but has become a strategic financial mechanism, ensuring the formation of internal reserves, transparency of reporting and accumulation of resources for the restoration of productive capacity. In addition, the findings highlight the necessity of integrating risk management practices and ESG-oriented approaches into post-war depreciation policies, which will allow enterprises not only to recover their production infrastructure but also to modernise it in accordance with European standards of sustainability and efficiency. The practical value of the article lies in its potential application by accountants, financial managers and policymakers who face the need to adjust amortisation policies under extreme uncertainty. The results can be used to improve internal financial strategies of enterprises, to design regulatory guidelines for accounting during crisis conditions, and to provide a methodological basis for post-war reconstruction policies in Ukraine.