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In Ukraine, the issue of assessing losses as a result of military aggression became relevant in 2014 after the annexation of part of the country's territory by the Russian Federation. Until 2022, Ukraine's state structures developed several regulatory documents regulating these issues. However, the problems of methodology and techniques for assessing damage and losses as a result of military actions in Ukraine have again come into the focus of academics and expert practitioners after the full-scale and extremely destructive aggression that began on February 24, 2022. It became clear that it would be impossible to assess the volume and variety of damage and losses caused to Ukraine based on previous approaches and methods. The purpose of the article is to substantiate the need and ways of developing the methodology for assessing damage and losses of enterprises as a result of the war, to determine the possibilities of mutual enrichment of the methodology of expert and accounting evaluation for their combined application when calculating losses from military actions in Ukraine. The work reveals the economic and regulatory essence of the approaches to assessing the damage and losses of enterprises from the war applied in Ukraine: the World Bank's rapid assessment methodology; methods of property-by-object assessment of the State Property Fund of Ukraine; methodology based on the accounting assessment methodology of the National Academy of Agrarian Sciences of Ukraine. The authors critically analysed their potential and opportunities to achieve the goals set by the Ukrainian authorities for conducting a mass and operational assessment of economic losses from the war and ensuring a transparent and fair compensation policy. The main criteria for evaluating efficiency when choosing and using one or another approach for assessing enterprises' losses from the war were determined. The essence of the assessment methodology was revealed, and the methodological features of expert and accounting approaches to determining the damage and losses of enterprises from the war were defined. Reasoned possibility of mutual enrichment of the methodological bases of expert and accounting assessment through reciprocal borrowing of methods, procedures, techniques and methods. The practicality of both individual and combined application of expert and accounting approaches to assessing damage and losses to achieve the goals set by the Government of Ukraine has been proven. [ABSTRACT FROM AUTHOR]

The aim of this study is the substantiation of the need to synchronize the depreciation methodology in accordance with the rate of change of technology in different industries. When studying the compliance of the depreciation methodology with the pace of scientific and technological progress, the statistical data of the World Bank from the period of 2014 to 2019 were analyzed. To study the opinion of economists, accountants, and engineers on the adaptation of the Hulten-Wykoff method with Nomura’s improvements to the practice of depreciation in Ukraine from 2017 to 2019, a survey of the employees of the technical and accounting services of 2500 enterprises across the industries of agriculture (32% of enterprises), transport (34% of enterprises), industry (27% of enterprises), and trade (7% of enterprises) was conducted. To adapt the model for determining the life cycle of fixed assets in Ukraine, the method of dynamic programming using the Bellman optimality criterion was used. The modeling of the duration of the asset life cycle was carried out, which revealed discrepancies with the normative value in accordance with the Tax Code of Ukraine not only based on the types of assets but also depending on the field of their application. A dynamic approach to determining the life cycle of an asset with adjustments to the probability coefficient of technological change in a particular industry is proposed. The use of a sectoral approach allows for the objective assessment of the financial result of the use of fixed assets and the comprehensive assessment of the need for their renewal. [ABSTRACT FROM AUTHOR]