BDO has released its new newsletter, IFR 2025/07, dedicated to the latest changes in the classification and measurement of financial instruments. The document updates the previously released IFR Bulletin 2024/07 and provides guidance on the practical application of the amendments.
In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and Measurement of Financial Instruments - Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure (the Amendments). The Amendments are effective for annual reporting periods beginning on or after 1 January 2026.
BDO's IFR Bulletin 2025/07 is an update to its previously issued IFR Bulletin 2024/07 and includes several frequently asked questions on the practical effects of the Amendments.
BDO in Ukraine traditionally supports businesses in implementing the latest IFRS requirements. Our team of specialists can provide practical explanations on the implementation of amendments, support the updating of accounting policies and help adapt financial reporting to new requirements. Audit and consulting services on IFRS issues are also available.
Source: BDO Global
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