{"id":718624,"date":"2026-02-27T15:53:29","date_gmt":"2026-02-27T13:53:29","guid":{"rendered":"https:\/\/eba.com.ua\/?p=718624"},"modified":"2026-02-27T15:53:29","modified_gmt":"2026-02-27T13:53:29","slug":"bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/","title":{"rendered":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)[:en]BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025)[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-718625\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-300x158.png\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-300x158.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-1024x538.png 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-768x403.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-650x341.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007.png 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-170x90.png 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/sotsmerezhi-2026-02-26T153847.007-100x53.png 100w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has published its 31 December 2025 <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2026\/ifrs-illustrative-financial-statements-(december-2025)\">Illustrative IFRS Financial Statements<\/a>. These financial statements have been prepared in accordance with the requirements of IFRS Accounting Standards applicable for annual reporting periods beginning on 1 January 2025 and include information about other standards that have been issued, but are not yet effective.<\/p>\n<p style=\"font-weight: 400;\">With IFRS constantly being updated, timely implementation of the proper reporting approaches is critical to maintaining the trust of investors and partners.<\/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> is ready to become your reliable partner in this process. We provide comprehensive professional services related to IRFS, helping companies of various industries and sizes to effectively comply with international requirements.<\/p>\n<p style=\"font-weight: 400;\">Our key IFRS services include:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/electronic-reporting-in-xbrl-format\">iXBRL<\/a>. Preparation of iXBRL files, validation using Altova validator, consulting on XBRL issues, and assistance in automating the process of uploading reporting in iXBRL format.<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transition-to-ifrs-1\">Transition to IFRS accounting<\/a>. Development of an effective transition methodology, technical expertise in accounting and tax consulting.<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transformation-of-financial-statements-under-ifrs\">Transformation of reporting under IFRS<\/a>. Full or partial transformation of the financial statements based on national standards into the IFRS format, preparation of adjustments and notes using international practices and local experience.<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-consulting\">Consulting on IFRS issues<\/a>. Professional support in applying international standards: explaining new requirements, assisting with accounting policies, assessing the impact of transactions on financial statements, and advising on the transition to IFRS.<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-automation\">Automation of accounting and reporting under IFRS<\/a>. Implementation of modern solutions for automating accounting and reporting processes under international standards.<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/development-of-ifrs-accounting-policies\">Development of accounting policies under IFRS<\/a>. Creation and adaptation of accounting policies under international standards, business models and regulatory requirements.<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-training\">IFRS training<\/a>. Courses and practical workshops from BDO Academy covering most international accounting and financial reporting standards for finance teams, managers and business owners.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2026\/ifrs-illustrative-financial-statements-(december-2025)\">Download<\/a>\u00a0report\u00a0on\u00a0our\u00a0website.\u00a0\u00a0<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\">Contact us<\/a> for professional support and confidence in the quality of your reporting.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BDO has published its 31 December 2025 Illustrative IFRS Financial Statements. These financial statements have been prepared in accordance with the requirements of IFRS Accounting Standards applicable for annual reporting periods beginning on 1 January 2025 and include information about other standards that have been issued, but are not yet effective. With IFRS constantly being [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":718632,"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 Illustrative Financial Statements (December 2025) - 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-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/\" \/>\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 Illustrative Financial Statements (December 2025) - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published its 31 December 2025 Illustrative IFRS Financial Statements. These financial statements have been prepared in accordance with the requirements of IFRS Accounting Standards applicable for annual reporting periods beginning on 1 January 2025 and include information about other standards that have been issued, but are not yet effective. With IFRS constantly being [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-27T13:53:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/BDO_2_27022026.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-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/\",\"url\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)[:en]BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025)[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2026-02-27T13:53:29+00:00\",\"dateModified\":\"2026-02-27T13:53:29+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)[:en]BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025)[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)[:en]BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025)[:] - European Business Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/","og_locale":"en_US","og_type":"article","og_title":"BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025) - European Business Association","og_description":"BDO has published its 31 December 2025 Illustrative IFRS Financial Statements. These financial statements have been prepared in accordance with the requirements of IFRS Accounting Standards applicable for annual reporting periods beginning on 1 January 2025 and include information about other standards that have been issued, but are not yet effective. With IFRS constantly being [&hellip;]","og_url":"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/","og_site_name":"European Business Association","article_published_time":"2026-02-27T13:53:29+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/02\/BDO_2_27022026.png","type":"image\/png"}],"author":"Katia Chaikovska","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Katia Chaikovska","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/","url":"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/","name":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)[:en]BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025)[:] - European Business Association","isPartOf":{"@id":"https:\/\/eba.com.ua\/#website"},"datePublished":"2026-02-27T13:53:29+00:00","dateModified":"2026-02-27T13:53:29+00:00","author":{"@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52"},"breadcrumb":{"@id":"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eba.com.ua\/bdo-v-ukrayini-pro-ilyustratyvnu-finansovu-zvitnist-za-msfz-gruden-2025-roku-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eba.com.ua\/"},{"@type":"ListItem","position":2,"name":"BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)","item":{"@type":"WebPage","name":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u0440\u043e \u0456\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u041c\u0421\u0424\u0417 (\u0433\u0440\u0443\u0434\u0435\u043d\u044c 2025 \u0440\u043e\u043a\u0443)[:en]BDO in Ukraine on IFRS Illustrative Financial Statements (December 2025)[:]"}}]},{"@type":"WebSite","@id":"https:\/\/eba.com.ua\/#website","url":"https:\/\/eba.com.ua\/","name":"European Business Association","description":"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eba.com.ua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52","name":"Katia Chaikovska","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","caption":"Katia Chaikovska"},"url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/"}]}},"_links":{"self":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/718624"}],"collection":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=718624"}],"version-history":[{"count":1,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/718624\/revisions"}],"predecessor-version":[{"id":718633,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/718624\/revisions\/718633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media\/718632"}],"wp:attachment":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=718624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=718624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=718624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}