{"id":371137,"date":"2021-11-04T18:26:28","date_gmt":"2021-11-04T16:26:28","guid":{"rendered":"https:\/\/eba.com.ua\/?p=371137"},"modified":"2021-11-04T18:29:47","modified_gmt":"2021-11-04T16:29:47","slug":"typova-ilyustratyvna-zvitnist-zgidno-z-msfz-2020-ukrayinskoyu-movoyu","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/typova-ilyustratyvna-zvitnist-zgidno-z-msfz-2020-ukrayinskoyu-movoyu\/","title":{"rendered":"[:ua]\u0422\u0438\u043f\u043e\u0432\u0430 \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u041c\u0421\u0424\u0417 2020 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e[:en]Typical Illustrative Statements under IFRS 2020 in Ukrainian[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-371140 size-large\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-1024x537.png\" alt=\"\" width=\"1024\" height=\"537\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-1024x537.png 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-300x157.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-768x403.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-650x341.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021-170x90.png 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_7_04112021.png 1035w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><em>BDO publishes illustrative financial statements in Ukrainian for the year ended December 31, 2020, prepared under International Financial Reporting Standards (IFRS).<\/em><\/p>\n<p>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 &#8220;Lease&#8221;, 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.<\/p>\n<p>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 <a href=\"https:\/\/www.bdo.global\/en-gb\/microsites\/ifrs\/ifrs-reporting\">BDO Global IFRS<\/a> website.<\/p>\n<p>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.<\/p>\n<p><a href=\"https:\/\/www.bdo.ua\/uk-ua\/insights-2\/information-materials\/2021\/illustrative-ifrs-financial-statements-2020-in-ukrainian?fbclid=IwAR16cjhsHYXvyFWnYY82LgrEIxd-D9vZfPImyytBgipXkuJsJ7seL6fEZvw\"><strong>DOWNLOAD<\/strong><\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":371142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Typical Illustrative Statements under IFRS 2020 in Ukrainian - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/typova-ilyustratyvna-zvitnist-zgidno-z-msfz-2020-ukrayinskoyu-movoyu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Typical Illustrative Statements under IFRS 2020 in Ukrainian - European Business Association\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/typova-ilyustratyvna-zvitnist-zgidno-z-msfz-2020-ukrayinskoyu-movoyu\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2021-11-04T16:26:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-04T16:29:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2021\/11\/BDO_8_04112021.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/typova-ilyustratyvna-zvitnist-zgidno-z-msfz-2020-ukrayinskoyu-movoyu\/\",\"url\":\"https:\/\/eba.com.ua\/typova-ilyustratyvna-zvitnist-zgidno-z-msfz-2020-ukrayinskoyu-movoyu\/\",\"name\":\"[:ua]\u0422\u0438\u043f\u043e\u0432\u0430 \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u041c\u0421\u0424\u0417 2020 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e[:en]Typical Illustrative Statements under IFRS 2020 in Ukrainian[:] - 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