{"id":699151,"date":"2025-12-12T13:18:08","date_gmt":"2025-12-12T11:18:08","guid":{"rendered":"https:\/\/eba.com.ua\/?p=699151"},"modified":"2025-12-12T13:18:08","modified_gmt":"2025-12-12T11:18:08","slug":"bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/","title":{"rendered":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: IFRB 2025\/07 \u041f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432[:en]BDO in Ukraine: IFRB 2025\/07 Amendments to the classification and measurement of financial instruments[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-699152\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-300x158.png\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-300x158.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-1024x538.png 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-768x403.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-650x341.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl.png 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-170x90.png 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-100x53.png 100w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has released its new newsletter, <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrb-2025-07-amendments-classification-measurement-financial-instruments\"><strong>IFR 2025\/07<\/strong><\/a>, dedicated to the latest changes in the classification and measurement of financial instruments. The document updates the previously released <strong>IFR Bulletin 2024\/07<\/strong> and provides guidance on the practical application of the amendments.<\/p>\n<p style=\"font-weight: 400;\">In May 2024, the International Accounting Standards Board (IASB) issued <em>Amendments to the Classification and Measurement of Financial Instruments &#8211; Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure<\/em> (the Amendments). The Amendments are effective for annual reporting periods beginning on or after 1 January 2026.<\/p>\n<p style=\"font-weight: 400;\">BDO&#8217;s IFR Bulletin 2025\/07 is an update to its previously issued IFR Bulletin 2024\/07 and includes several frequently asked questions on the practical effects of the Amendments.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrb-2025-07-amendments-classification-measurement-financial-instruments\">Download the\u00a0publication<\/a>\u00a0for more detailed information.\u202f\u00a0<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\">BDO in Ukraine<\/a> traditionally supports businesses in implementing the latest <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transition-to-ifrs-1\">IFRS requirements<\/a>. Our team of specialists can provide practical explanations on the implementation of amendments, support the updating of accounting policies and help adapt <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transformation-of-financial-statements-under-ifrs\">financial reporting<\/a> to new requirements. Audit and <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-consulting\">consulting services on IFRS<\/a> issues are also available. Feel free to <a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\">contact us<\/a>!<\/p>\n<p style=\"font-weight: 400;\"><em>Source:\u00a0<a href=\"https:\/\/www.bdo.global\/en-gb\/home\">BDO Global<\/a><\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BDO has released its new newsletter, IFR 2025\/07, dedicated to the latest changes in the classification and measurement of financial instruments. The document updates the previously released IFR Bulletin 2024\/07 and provides guidance on the practical application of the amendments. In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":699154,"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>BDO in Ukraine: IFRB 2025\/07 Amendments to the classification and measurement of financial instruments - 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\/bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BDO in Ukraine: IFRB 2025\/07 Amendments to the classification and measurement of financial instruments - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has released its new newsletter, IFR 2025\/07, dedicated to the latest changes in the classification and measurement of financial instruments. The document updates the previously released IFR Bulletin 2024\/07 and provides guidance on the practical application of the amendments. In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-12T11:18:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/12\/BDO_1_12122025.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\/bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\",\"url\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: IFRB 2025\/07 \u041f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432[:en]BDO in Ukraine: IFRB 2025\/07 Amendments to the classification and measurement of financial instruments[:] - 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