{"id":786112,"date":"2025-07-25T13:47:47","date_gmt":"2025-07-25T10:47:47","guid":{"rendered":""},"modified":"2025-07-25T13:49:46","modified_gmt":"2025-07-25T10:49:46","slug":"bdo-v-ukrayini-pro-promizhnu-ilyustratyvnu-finansovu-zvitnist-za-msfz-cherven-2025-roku","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/bdo-v-ukrayini-pro-promizhnu-ilyustratyvnu-finansovu-zvitnist-za-msfz-cherven-2025-roku\/","title":{"rendered":"BDO in Ukraine on Interim IFRS Accounting Standards Illustrative Financial Statements (June 2025)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-660213\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-300x157.jpg\" alt=\"\" width=\"600\" height=\"314\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-300x157.jpg 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-1024x536.jpg 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-768x402.jpg 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-650x340.jpg 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-800x419.jpg 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-170x90.jpg 170w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku-100x52.jpg 100w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/07\/angl-Promizhna-ilyustratyvna-finansova-zvitnist-za-MSFZ-cherven-2025-roku.jpg 1200w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has released <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/interim-ifrs-accounting-standards-illustrative-financial-statements-june-2025\" target=\"_blank\" rel=\"noopener\">illustrative interim IFRS financial statements<\/a> for the half-year ended 30 June 2025.<\/p>\n<p style=\"font-weight: 400;\">This publication is a great resource for anyone who must prepare or review interim financial statements as they reflect amendments to IFRS Accounting Standards and agenda decisions from the IFRS Interpretations Committee.<\/p>\n<p style=\"font-weight: 400;\">The guide consists of two main parts:<\/p>\n<ul>\n<li>Part I explains IAS 34 <em>Interim Financial Reporting<\/em> and provides technical guidance<\/li>\n<li>Part II includes an illustrative example of a condensed interim financial statement.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Changes to IFRS standards are a regular occurrence. Each update represents more than a new set of rules; it is an opportunity to enhance transparency, efficiency and business competitiveness.<\/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> is ready to become your trusted partner in this process. We offer comprehensive IFRS services, including:<\/p>\n<ul>\n<li>Support for <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transition-to-ifrs-1\" target=\"_blank\" rel=\"noopener\">transition to IFRS<\/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<\/a> of financial statements<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-automation\" target=\"_blank\" rel=\"noopener\">Automation<\/a> of accounting processes in accordance with international standards<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-consulting\" target=\"_blank\" rel=\"noopener\">Consulting<\/a> on IFRS application<\/li>\n<li><a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-training\" target=\"_blank\" rel=\"noopener\">Training<\/a> on IFRS application.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Our team of certified experts (ACCA, FCCA) will help you not only comply with the standards but also turn them into a tool for strategic development. Should you be considering implementing IFRS or require professional support, 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>.<\/p>\n<p style=\"font-weight: 400;\">The material is available in English.<\/p>\n<p style=\"font-weight: 400;\">Source <a href=\"https:\/\/www.bdo.global\/en-gb\/home\" target=\"_blank\" rel=\"noopener\">BDO Global<\/a><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/interim-ifrs-accounting-standards-illustrative-financial-statements-june-2025\" target=\"_blank\" rel=\"noopener\">Download file<\/a><\/span> <span style=\"font-weight: 400;\">on our website<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BDO has released illustrative interim IFRS financial statements for the half-year ended 30 June 2025. This publication is a great resource for anyone who must prepare or review interim financial statements as they reflect amendments to IFRS Accounting Standards and agenda decisions from the IFRS Interpretations Committee. The guide consists of two main parts: Part [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":660217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-786112","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\/786112","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=786112"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/786112\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/660217"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=786112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=786112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=786112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}