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IFRB 2026/05 IFRS 18 – practical effects on the statement of cash flows

11/ 09/ 2026
  IFR Bulletin 2026/05 explores the often-overlooked impact of IFRS 18 on the statement of cash flows. While IFRS 18 is best known for changes to the statement of profit or loss, consequential amendments to IAS 7 may significantly affect cash flow presentation, classification and preparation, including operating cash flow reconciliations and the treatment of interest and dividends. A timely reminder for entities preparing for 1 January 2027 adoption. The practical application of IFRS requires the timely assessment of amendments and their impact on financial reporting. Experts of BDO in Ukraine are available to provide advisory support and help with the implementation of the new standard requirements. Contact us for further information. This material is available in English. Source: BDO Global Download the publication

IFR Bulletin 2026/05 explores the often-overlooked impact of IFRS 18 on the statement of cash flows.

While IFRS 18 is best known for changes to the statement of profit or loss, consequential amendments to IAS 7 may significantly affect cash flow presentation, classification and preparation, including operating cash flow reconciliations and the treatment of interest and dividends. A timely reminder for entities preparing for 1 January 2027 adoption.

The practical application of IFRS requires the timely assessment of amendments and their impact on financial reporting. Experts of BDO in Ukraine are available to provide advisory support and help with the implementation of the new standard requirements.

Contact us for further information.

This material is available in English.

Source: BDO Global

Download the publication

This material is provided by a member company or partner organization of the European Business Association as part of an informational collaboration. The Association is not responsible for the accuracy, completeness, or reliability of the information presented. The views, opinions, and recommendations expressed in this material are solely those of the authors and do not reflect the official position of the European Business Association.

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