Облік отримання гуманітарної допомоги у отримувача за НП(с)БО чи МСФЗ

The article provides critical analysis of the current regulatory framework for accounting of humanitarian aid, in particular the Law of Ukraine “On Humanitarian Aid”, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, and “Procedure for Accounting of Humanitarian Aid, National Accounting Regulation (Standard) 1 “General Requirements for Financial Reporting”, National Accounting Regulation (Standard) 9 “Stock”, National Accounting Regulation (Standard) 25 “Simplified Financial Statements, Conceptual Framework and International Financial Reporting Standards”, Instructions on application of the plan of accounts for accounting for assets, capital, liabilities and business transactions of enterprises and organizations, Simplified Chart of accounts for accounting of assets, capital, liabilities and business transactions of enterprises, which made it possible to propose the academic approach to separate operations on receiving humanitarian aid from the recipient involving other operations of the business entity, in particular, from the operations on receiving humanitarian aid as its recipient based on the methodology developed in this paper for accounting operations on receiving humanitarian aid, from its recipient, based on the purpose of this receipt and the principle of privileging substance over the form, in particular in terms of reflecting in the account the receipt of humanitarian aid depending on the expected term of its distribution (redistribution) among recipients in compliance with its intended purpose, provided that accounting is carried out according to the General or Simplified chart of accounts using National Accounting Regulations (Standards or International Financial Reporting Standards The paper provides specific recommendations on the need to amend the law of Ukraine “On Humanitarian Aid”, National Accounting Regulation (Standard) 1 “General Requirements for Financial Reporting”, National Accounting Regulation (Standard) 25 “Simplified financial statements, Accounting procedure for humanitarian aid in terms of accounting for the receipt of humanitarian aid from recipient and presentation of information on these business transactions in financial statements of the recipient of humanitarian aid, as well as expediency of developing separate accounting standard at the national and international level for certain aspects of accounting in non-profit institutions. In general, the proposals presented in this paper, if implemented will contribute to providing the users with complete, truthful and unbiased information about financial conditions and performance of the recipient of humanitarian aid.