For whom is the application of IFRS mandatory since 2018, and what are the features of the preparation of first IFRS reporting?
The amendments made by Law No. 2164 to the Law on Accounting relate to the use of IFRS for accounting and financial reporting. For whom is the application of IFRS mandatory from 2018, and what are the features of the preparation of first IFRS reporting? You can find the answer to this question by reading an article by Sergiy Rogozniy, Director of the Audit Department of HLB Ukraine, and Svetlana Zubilevych, Head of the FPAA Committee on Vocational Education and Certification – «First IFRS Reporting: Preparation Procedure and Structure».
The article was published in the journal «Handbook of the Economist».
The article is available in Russian and Ukrainian.
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