Abstract
<jats:p>The practical manual reveals the methods and practical aspects of determining damage and losses caused to enterprises by war. The government Procedure for determining war losses is characterised, namely, the regulatory and legal support, its goals, sectoral objects and organisation. The methodology of approaches, SWOT analysis of approaches and participation in the analytical assessment of auditors and accountants are presented. The features of damage and losses at enterprises and state resources and the methodology for analysing the volume of losses are disclosed. The generalised (rapid) and object-by-object assessment of damage and losses is characterised. The main directions for involving auditors in the processes of assessing losses caused to enterprises by the war are determined.</jats:p>