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Typical Illustrative Statements under IFRS 2020 in Ukrainian

04/ 11/ 2021
  BDO publishes illustrative financial statements in Ukrainian for the year ended December 31, 2020, prepared under International Financial Reporting Standards (IFRS). COVID-19 disrupted global mobility of people and supply chains of goods, and also affected the profitability and long-term going concern principle of many companies. In May 2020, the IAS Board (IASB) amended IFRS 16 Lease, according to which the requirements of this standard for lease modification were changed. However, other requirements of IFRS have not changed due to the impact of COVID-19. That illustrative financial statements disclose changes in the requirements of IFRS; however, it has not been prepared to record the general implications of COVID-19 (for example, as for government grants, depreciation, etc.). For more information on the implications of COVID-19 for financial statements, visit BDO Global IFRS website. It should also be noted that illustrative statements under IFRS cannot be relied upon to cover specific issues of individuals or companies, and it should be seen as broad guidance only. DOWNLOAD

BDO publishes illustrative financial statements in Ukrainian for the year ended December 31, 2020, prepared under International Financial Reporting Standards (IFRS).

COVID-19 disrupted global mobility of people and supply chains of goods, and also affected the profitability and long-term going concern principle of many companies. In May 2020, the IAS Board (IASB) amended IFRS 16 “Lease”, according to which the requirements of this standard for lease modification were changed. However, other requirements of IFRS have not changed due to the impact of COVID-19.

That illustrative financial statements disclose changes in the requirements of IFRS; however, it has not been prepared to record the general implications of COVID-19 (for example, as for government grants, depreciation, etc.). For more information on the implications of COVID-19 for financial statements, visit BDO Global IFRS website.

It should also be noted that illustrative statements under IFRS cannot be relied upon to cover specific issues of individuals or companies, and it should be seen as broad guidance only.

DOWNLOAD

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