On June 2, 2025, the Ministry of Finance of Ukraine published on its official website the approved translations of new International Financial Reporting Standards (IFRS):
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Conceptual Framework for Financial Reporting — download PDF. The document outlines the objectives and principles of general-purpose financial reporting and serves as a foundation for the development of IFRS Standards, ensuring transparency, accountability, and efficiency of financial markets.
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IFRS 18 “Presentation and Disclosure in Financial Statements” — download PDF. Defines the requirements for the presentation and disclosure of information in financial statements.
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IFRS 19 “Subsidiaries without Public Accountability: Disclosures” — download PDF. Establishes disclosure requirements for subsidiaries that are not publicly accountable, replacing disclosure requirements of other IFRS Standards.
These publications contribute to improving the quality and transparency of financial reporting in Ukraine and ensure consistent application of international financial reporting standards.
