{"id":524195,"date":"2023-12-22T12:13:36","date_gmt":"2023-12-22T10:13:36","guid":{"rendered":"https:\/\/eba.com.ua\/?p=524195"},"modified":"2023-12-22T12:15:07","modified_gmt":"2023-12-22T10:15:07","slug":"ilyustratyvna-finansova-zvitnist-zgidno-z-msfz-gruden-2023-roku","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/ilyustratyvna-finansova-zvitnist-zgidno-z-msfz-gruden-2023-roku\/","title":{"rendered":"[:ua]\u0406\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2023 \u0440\u043e\u043a\u0443)[:en]IFRS Illustrative Financial Statements (December 2023)[:]"},"content":{"rendered":"<p><\/p>\n<p>BDO has published its 31 December 2023 Illustrative IFRS Financial Statements. This update includes disclosures relating to the adoption of amendments to IAS 1 and IAS 12 as well as information about other standards that have been issued, but are not yet effective.\u00a0<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-524197 size-large\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-1024x538.jpg\" alt=\"\" width=\"1024\" height=\"538\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-1024x538.jpg 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-300x158.jpg 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-768x403.jpg 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-650x341.jpg 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya.jpg 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-800x420.jpg 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/Ilyustratyvna-finansova-zvitnist-zgidno-z-MSFZ-gruden-2023-roku-kopyya-170x90.jpg 170w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><b>Macroeconomic instability and impact of inflation<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/p>\n<p>Recent events have resulted in multiple issues affecting the stability of the global economy including conflicts between countries, rising rates of inflation, energy instability, and uncertainty in the global banking sector noted among other matters.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>These factors may have significant financial effects on many entities. These include entities with physical operations in those affected areas and sectors as well as indirect interests (e.g. suppliers and customers, investments and lenders).<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>These illustrative financial statements reflect changes to the requirements of IFRS Accounting Standards; however, they have not been modified significantly to reflect common effects of these macroeconomic factors.<\/p>\n<p><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us\">Contact us<\/a> for a detailed consultation on international financial reporting.<\/p>\n<p>Source BDO Global\u00a0<\/p>\n<p><a href=\"https:\/\/assets-eur.mkt.dynamics.com\/3eab0c73-204f-4352-9ec3-127b2395ab75\/digitalassets\/standaloneforms\/d3453433-be9d-ee11-be37-6045bd8c5de4\">\u0417\u0410\u0412\u0410\u041d\u0422\u0410\u0416\u0418\u0422\u0418<\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BDO has published its 31 December 2023 Illustrative IFRS Financial Statements. This update includes disclosures relating to the adoption of amendments to IAS 1 and IAS 12 as well as information about other standards that have been issued, but are not yet effective.\u00a0 Macroeconomic instability and impact of inflation\u00a0 Recent events have resulted in multiple [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":524200,"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>IFRS Illustrative Financial Statements (December 2023) - 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\/ilyustratyvna-finansova-zvitnist-zgidno-z-msfz-gruden-2023-roku\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS Illustrative Financial Statements (December 2023) - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published its 31 December 2023 Illustrative IFRS Financial Statements. This update includes disclosures relating to the adoption of amendments to IAS 1 and IAS 12 as well as information about other standards that have been issued, but are not yet effective.\u00a0 Macroeconomic instability and impact of inflation\u00a0 Recent events have resulted in multiple [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/ilyustratyvna-finansova-zvitnist-zgidno-z-msfz-gruden-2023-roku\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-22T10:13:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-22T10:15:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2023\/12\/BDO_3_22122023.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/ilyustratyvna-finansova-zvitnist-zgidno-z-msfz-gruden-2023-roku\/\",\"url\":\"https:\/\/eba.com.ua\/ilyustratyvna-finansova-zvitnist-zgidno-z-msfz-gruden-2023-roku\/\",\"name\":\"[:ua]\u0406\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2023 \u0440\u043e\u043a\u0443)[:en]IFRS Illustrative Financial Statements (December 2023)[:] - 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