{"id":716163,"date":"2026-02-20T16:53:37","date_gmt":"2026-02-20T14:53:37","guid":{"rendered":"https:\/\/eba.com.ua\/?p=716163"},"modified":"2026-02-20T16:55:09","modified_gmt":"2026-02-20T14:55:09","slug":"bdo-v-ukrayini-pro-standarty-buhgalterskogo-obliku-msfz-na-praktytsi","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/bdo-v-ukrayini-pro-standarty-buhgalterskogo-obliku-msfz-na-praktytsi\/","title":{"rendered":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041c\u0421\u0424\u0417 18 \u00a0\u00ab\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456\u00bb[:en]BDO in Ukraine on IFRS Accounting Standards In Practice \u2014 IFRS 18 Presentation and Disclosure in Financial Statements[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-716165\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--300x158.png\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--300x158.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--1024x538.png 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--768x403.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--650x341.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl-.png 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--170x90.png 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/msfz-18-angl--100x53.png 100w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has released its updated <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2026\/ifrs-accounting-standards-in-practice-ifrs-18-presentation-and-disclosure\">IFRS Accounting Standards In Practice<\/a> \u2014 IFRS 18\u00a0<em>Presentation and Disclosure in Financial Statements<\/em>.<\/p>\n<p style=\"font-weight: 400;\">This publication is an in depth and comprehensive guide to the requirements of IFRS 18 and has been updated with 50 pages of new material, including a section on management-defined performance measures, additional guidance and examples on specific matters and considerations for the successful implementation of IFRS 18.<\/p>\n<p style=\"font-weight: 400;\">IFRS 18 will become effective in 2027. It is therefore advisable for companies to initiate preparations in advance in order to adapt their approaches to financial reporting in a timely manner and to avoid unnecessary difficulties during the transition to the new requirements.<\/p>\n<p style=\"font-weight: 400;\">The material is available in English\u00a0<a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2026\/ifrs-accounting-standards-in-practice-ifrs-18-presentation-and-disclosure\">on\u202four\u202fwebsite<\/a>.\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> has a proven track record of assisting companies with the implementation and practical application of <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\">IFRS<\/a> for many years. Should you require professional support or advice on new requirements and updates, we are always ready to help. Please <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 updated IFRS Accounting Standards In Practice \u2014 IFRS 18\u00a0Presentation and Disclosure in Financial Statements. This publication is an in depth and comprehensive guide to the requirements of IFRS 18 and has been updated with 50 pages of new material, including a section on management-defined performance measures, additional guidance and examples on [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":716168,"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 on IFRS Accounting Standards In Practice \u2014 IFRS 18 Presentation and Disclosure in Financial Statements - 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-pro-standarty-buhgalterskogo-obliku-msfz-na-praktytsi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BDO in Ukraine on IFRS Accounting Standards In Practice \u2014 IFRS 18 Presentation and Disclosure in Financial Statements - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has released its updated IFRS Accounting Standards In Practice \u2014 IFRS 18\u00a0Presentation and Disclosure in Financial Statements. This publication is an in depth and comprehensive guide to the requirements of IFRS 18 and has been updated with 50 pages of new material, including a section on management-defined performance measures, additional guidance and examples on [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-standarty-buhgalterskogo-obliku-msfz-na-praktytsi\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-20T14:53:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-20T14:55:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/BDO_20022026.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=\"1 minute\" \/>\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-pro-standarty-buhgalterskogo-obliku-msfz-na-praktytsi\/\",\"url\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-standarty-buhgalterskogo-obliku-msfz-na-praktytsi\/\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041c\u0421\u0424\u0417 18 \u00a0\u00ab\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456\u00bb[:en]BDO in Ukraine on IFRS Accounting Standards In Practice \u2014 IFRS 18 Presentation and Disclosure in Financial Statements[:] - 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