In conditions of general uncertainty caused by events such as pandemics, natural disasters, war conflicts, certain parts of the accounting regulation gain more importance than they have under normal circumstances. The latest Russian-Ukrainian conflict had a significant impact on the development of the world economy. Destruction of property, restrictions on imports and exports, disruption of supply chains, rising prices of raw materials, fluctuations in exchange rates, inactivity of certain markets will have a direct impact on companies operating in the territories of Ukraine and Russia or whose business is focused on these entities and an indirect impact on many companies in the global economy. Beacuse of these new circumstances companies, which are directly or indirectly affected by the war conflict, are required to pay attention to specific financial reporting issues that are actualized in conditions of uncertainty and geopolitical changes. One of the ideas of the paper is to show that no new accounting rules appear in conditions of uncertainty, but that some, which are paid less attention in peacetime conditions, now become more important. Some of them that will be dealt with in this paper refer to the review of the fulfillment of the assumption of going concern principle, then to the additional testing of assets for impairment, to the recognition of certain types of provisions that are characteristic for a decline in economic activity and to the analysis of events after the reporting period that could or could not be taken into account on the balance sheet date.

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