{"id":784984,"date":"2025-01-20T08:38:27","date_gmt":"2025-01-20T06:38:27","guid":{"rendered":""},"modified":"2025-01-20T14:03:34","modified_gmt":"2025-01-20T12:03:34","slug":"bdo-opublikuvala-ilyustratyvnu-finansovu-zvitnist-zgidno-z-msfz-za-2024","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/bdo-opublikuvala-ilyustratyvnu-finansovu-zvitnist-zgidno-z-msfz-za-2024\/","title":{"rendered":"BDO has published IFRS Illustrative Financial Statements  (December 2024)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-613820\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/01\/msfz-zvitnist-angl-300x158.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/01\/msfz-zvitnist-angl-300x158.jpg 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/01\/msfz-zvitnist-angl-768x403.jpg 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/01\/msfz-zvitnist-angl-650x341.jpg 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/01\/msfz-zvitnist-angl-170x90.jpg 170w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/01\/msfz-zvitnist-angl.jpg 800w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/uk-ua\/insights-2\/information-materials\/2025\/ifrs-illustrative-financial-statements-december-2024\" target=\"_blank\" rel=\"noopener\">BDO has published its 31 December 2024 Illustrative IFRS Financial Statements. <\/a><\/p>\n<p style=\"font-weight: 400;\">This update includes disclosures relating to the adoption of amendments to IAS 1, IAS 7 and IFRS 7 amongst others, as well as information about other standards that have been issued, but are not yet effective.<\/p>\n<p style=\"font-weight: 400;\"><strong>Main provisions<\/strong><\/p>\n<p>1) Illustrative financial statements (December 2024)<\/p>\n<ul>\n<li>BDO presents the financial statements under IFRS as at December 31, 2024.<\/li>\n<li>Amendments to IAS 1, IAS 7 and IFRS 7, as well as standards that are not yet effective, are covered.<\/li>\n<\/ul>\n<p>2) Climate change impacts<\/p>\n<ul>\n<li>IFRS require disclosure of climate change risks on financial performance.<\/li>\n<li>Consistency between management comments and financial estimates is a key requirement.<\/li>\n<\/ul>\n<p>3) New standards and amendments<\/p>\n<ul>\n<li>New standards and amendments are expected to be issued in 2024.<\/li>\n<li>An overview of these decisions is to be published in BDO&#8217;s annual IFRS Bulletin.<\/li>\n<\/ul>\n<p>4) Financial statements of A Layout (International) Group Ltd<\/p>\n<ul>\n<li>The Company complies with IFRS by not applying standards that are not relevant to its operations (e.g., IFRS 17, IFRS 15, IAS 20).<\/li>\n<li>Avoids disclosures that are not relevant to its operations (IFRS 7).<\/li>\n<\/ul>\n<p>5) General requirements for financial statements<\/p>\n<ul>\n<li>IAS 1 requires a clear presentation of the statements, separation of components and specific information about the entity.<\/li>\n<li>Notes and comparative information should be presented in a structured manner and cross-referenced.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">These provisions are aimed at ensuring transparency, consistency and compliance with international financial reporting standards.<\/p>\n<p style=\"font-weight: 400;\">Experts of <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">BDO in Ukraine<\/a> will help you optimize the process of preparing financial statements, ensuring compliance with <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\" target=\"_blank\" rel=\"noopener\">IFRS<\/a> and support in the implementation of international standards.<\/p>\n<p style=\"font-weight: 400;\">We offer the following services:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transition-to-ifrs-1\" target=\"_blank\" rel=\"noopener\">Transition to IFRS accounting<\/a><\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transformation-of-financial-statements-under-ifrs\" target=\"_blank\" rel=\"noopener\">Transformation of reporting under IFRS<\/a><\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-consulting\" target=\"_blank\" rel=\"noopener\">Consultations on IFRS matters<\/a><\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-automation\" target=\"_blank\" rel=\"noopener\">Automation of accounting and reporting under IFRS<\/a> <a href=\"https:\/\/www.bdo.ua\/uk-ua\/services-2\/consulting\/ifrs\/%D1%80%D0%BE%D0%B7%D1%80%D0%BE%D0%B1%D0%BA%D0%B0-%D0%BE%D0%B1%D0%BB%D1%96%D0%BA%D0%BE%D0%B2%D0%BE%D1%96-%D0%BF%D0%BE%D0%BB%D1%96%D1%82%D0%B8%D0%BA%D0%B8-%D0%B7%D0%B0-%D0%BC%D1%81%D1%84%D0%B7\" target=\"_blank\" rel=\"noopener\">Development of accounting policies under IFRS<\/a><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">Contact<\/a> BDO in Ukraine for IFRS advisory and support services. We will provide you with all the necessary expertise and assistance.\u00a0<\/p>\n<p style=\"font-weight: 400;\"><strong><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrs-illustrative-financial-statements-december-2024\" target=\"_blank\" rel=\"noopener\">Download the report!<\/a><\/strong><\/p>\n<p style=\"font-weight: 400;\"><em>Source <a title=\"\u0418\u0441\u0445\u043e\u0434\u043d\u044b\u0439 URL-\u0430\u0434\u0440\u0435\u0441: https:\/\/www.bdo.global\/en-gb\/home. \u0429\u0435\u043b\u043a\u043d\u0438\u0442\u0435 \u0438\u043b\u0438 \u043a\u043e\u0441\u043d\u0438\u0442\u0435\u0441\u044c, \u0435\u0441\u043b\u0438 \u0432\u044b \u0434\u043e\u0432\u0435\u0440\u044f\u0435\u0442\u0435 \u044d\u0442\u043e\u0439 \u0441\u0441\u044b\u043b\u043a\u0435.\" href=\"https:\/\/www.bdo.global\/en-gb\/home\" target=\"_blank\" rel=\"noopener noreferrer\" data-auth=\"Verified\" data-linkindex=\"1\">Home &#8211; BDO<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BDO has published its 31 December 2024 Illustrative IFRS Financial Statements. This update includes disclosures relating to the adoption of amendments to IAS 1, IAS 7 and IFRS 7 amongst others, as well as information about other standards that have been issued, but are not yet effective. Main provisions 1) Illustrative financial statements (December 2024) [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":613824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-784984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/784984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=784984"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/784984\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/613824"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=784984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=784984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=784984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}