IFRS

We provide comprehensive IFRS solutions in Ukraine, combining financial statement preparation, professional advisory support, and full compliance with both Ukrainian regulatory requirements and International Financial Reporting Standards.

IFRS

Introduction

IFRS Services

International Financial Reporting Standards (IFRS) provide a globally recognised framework for transparent and comparable financial reporting, supporting participation in international markets and engagement with investors, partners, and regulatory authorities.

We help companies in Ukraine take a structured approach to IFRS and provide support at every stage of the process, combining deep technical expertise with a thorough understanding of the Ukrainian regulatory environment and business context. Our approach ensures not only compliance with the standards but also the production of transparent, consistent, and audit-ready financial statements. 

How can Moore help you?

Purpose

The Right Time to Engage Us 

In Ukraine, the application of International Financial Reporting Standards (IFRS) depends on the type of entity, its size, and its area of activity. For certain categories of companies, the preparation and publication of IFRS financial statements is a legal requirement. 

IFRS reporting is mandatory for the following categories of companies:

including banks, insurance companies, non-state pension funds, financial companies, and other regulated financial institutions.

— companies whose shares are listed on a stock exchange or offered publicly.

— extraction of nationally significant mineral resources.

that meet at least two of the following criteria: 

  • Assets exceeding €20 million 
  • Annual revenue exceeding €40 million 
  • More than 250 employees 

if consolidated financial statements are prepared under IFRS.

Companies for which IFRS is not mandatory by law may voluntarily adopt IFRS — for example, to attract investment, cooperate with international partners, or prepare for entry into foreign markets. 

Why Moore

We partner with organisations across the full IFRS lifecycle, providing support from initial adoption through ongoing financial reporting, methodological framework development, and continuous process enhancement. 

Discover More

IFRS
  • Business Risk Management

    We apply IFRS with consideration for management accounting, budgeting, tax implications, group and interim reporting, as well as the company’s broader business objectives.

  • Clear Regulatory Guidance

    We help clients navigate IFRS requirements in Ukraine, taking into account the type of entity, sector, and regulatory environment.

  • Audit-Ready Reporting

    We prepare IFRS financial statements and supporting documentation in a format ready for audit and regulatory review.

  • End-to-End IFRS Support

    We assist clients at every stage — from first-time adoption to stable reporting processes and effective interaction with auditors.

  • Local Context, Global Standards

    We combine International Financial Reporting Standards with a deep understanding of the Ukrainian business and regulatory environment.

Looking for trusted IFRS advisory and reporting support?

Contact our IFRS specialists to explore how we support your business with IFRS implementation, ongoing reporting, and compliance — with clarity, consistency, and confidence.

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