Забезпечення достовірності фінансової звітності суб’єктів агросектору в умовах війни

Abstract

The reliability of financial reporting agricultural entities under martial law is becoming more and more relevant and covers a wide range of theoretical and practical issues are considered in the article. The use of an effective monitoring system for the reliability of accounting and reporting at agricultural enterprises, as well as control of the effectiveness the use of grant financial resources for the agricultural sector are among the urgent issues that play a strategically important role in the conditions of martial law in Ukraine.