IFR Bulletin 2026/05 explores the often-overlooked impact of IFRS 18 on the statement of cash flows.
While IFRS 18 is best known for changes to the statement of profit or loss, consequential amendments to IAS 7 may significantly affect cash flow presentation, classification and preparation, including operating cash flow reconciliations and the treatment of interest and dividends. A timely reminder for entities preparing for 1 January 2027 adoption.
The practical application of IFRS requires the timely assessment of amendments and their impact on financial reporting. Experts of BDO in Ukraine are available to provide advisory support and help with the implementation of the new standard requirements.
Contact us for further information.
This material is available in English.
Source: BDO Global
