{"id":785352,"date":"2025-03-28T00:34:32","date_gmt":"2025-03-27T22:34:32","guid":{"rendered":""},"modified":"2025-03-28T00:36:18","modified_gmt":"2025-03-27T22:36:18","slug":"bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/","title":{"rendered":"BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-630423\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-300x158.png\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-300x158.png 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-1024x538.png 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-768x403.png 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-650x341.png 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1.png 1200w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-800x420.png 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-170x90.png 170w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-100x53.png 100w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrs-accounting-standards-in-practice-classification-of-loans-as-current-or-non-current-2025-26\" target=\"_blank\" rel=\"noopener\">BDO has published\u00a0<em>IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current<\/em>\u00a0(2025\/2026).<\/a><\/p>\n<p style=\"font-weight: 400;\">BDO\u2019s publication provides an overview of the requirements of IAS 1\u00a0<em>Presentation of Financial Statements<\/em>\u00a0related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current or non-current, along with application of the flow chart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.<\/p>\n<p style=\"font-weight: 400;\"><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> offers a full range of <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\" target=\"_blank\" rel=\"noopener\">IFRS services<\/a> to help companies ensure compliance with International Financial Reporting Standards. Our team of certified ACCA experts, with extensive experience in financial reporting transformation, accounting automation and IFRS consulting, is well-equipped to assist you in successfully implementing IFRS within your company. To learn more about our services or to schedule a consultation, please <a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">contact us<\/a>. Let\u2019s reach new heights in your business together!<\/p>\n<p><em><span style=\"font-weight: 400;\">Source: <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/cd50be96-a5d4-451b-99ed-043b3078f1af\/IFRS-IP-Classification-of-Loans-as-Current-or-Non-current_-2025-26.pdf?ext=.pdf\" target=\"_blank\" rel=\"noopener\">BDO Global<\/a><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BDO has published\u00a0IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current\u00a0(2025\/2026). BDO\u2019s publication provides an overview of the requirements of IAS 1\u00a0Presentation of Financial Statements\u00a0related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":630426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-785352","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\/785352","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=785352"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/785352\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/630426"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=785352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=785352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=785352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}