Oksana Artyukh, Tatiana Dobrunik, Tetyana Murenko, Lyudmila Horbach, Larysa M. Soroka
The creation of the information space and the transformation in accordance with the changing economic realities cannot occur without meaningful and formal order of use of elements of the accounting method. Although that the system of accounts should reflect all aspects of economic activity, modern accounting legislation does not provide for the refection of the actions of emergency situations and the impact on the performance indicators, which is contained in the financial statements. In particular, problematic issue is the allocation of costs, which are associated with the actions of emergency situations, but they are contained in production expenses or period expenses. The formation of analytic account for these accounts makes no sense from the position, that the information will not always be able to show all properties of an object. That is why just for this purpose it is proposed to use the approach of the transit item for the example of expenses on items, which are displayed on the accounts of the class “Expenses on items”.