Classifier
Define your portfolio requirements to the financial reporting, accounting and the audit review
Choose the size of your enterprise
Pursuant to the new amendments to the Law "On Accounting and Financial Reporting in Ukraine" as of 16th of July 1999, as mentioned in the Law No 2164 published on the 5th of October 2017, the new classification of enterprises was introduced.
Use the table which includes revised criteria for the classification of enterprises depending on their size.
To determine whether the enterprise size is large, medium, small & micro, at least two of three requirements should be met.
Use the table which includes revised criteria for the classification of enterprises depending on their size.
To determine whether the enterprise size is large, medium, small & micro, at least two of three requirements should be met.
Large
Medium-sized
Small
Micro
Assets
> EUR 20 million
< EUR 20 million
< EUR 4 million
< EUR 0,35 million
Income
> EUR 40 million
< EUR 40 million
< EUR 8 million
< EUR 0,7 million
Employees
> 250 persons
< 250 persons
< 50 persons
< 10 persons
Our contacts
+38 044 206 10 30
ifrs@moore.ua
8/26 Vadyma Hetmana Street, Cosmopolite Multimall, 10th Floor, Kyiv, 03057
ifrs@moore.ua
8/26 Vadyma Hetmana Street, Cosmopolite Multimall, 10th Floor, Kyiv, 03057
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Audit Firm Moore Stephens LLC, an independent firm associated with Moore Global Network Limited, a worldwide association of independent accounting and consulting firms. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures, or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to oblige or bind MSIL or any other MSIL member firm in any manner whatsoever.
The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. Any information on this Site should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult with Moore Stephens LLC professional. We accept no responsibility for loss which may arise from reliance on information contained in this Site or other sites to which links are provided (including sites of Moore Stephens member-firms).
Audit Firm Moore Stephens LLC does not warrant or offer any assurances that this website is compatible with any user's computer equipment or network through which access to the website is gained or that the use of this website will not lead to viruses or similar destructive software accessing any user's computer equipment. Audit Firm Moore Stephens LLC shall not be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.
Nothing on this website constitutes a legally binding offer for services and should not be treated as such.
Copyright
As content of the website is copyrighted, any unauthorised use of any material on the website may violate copyright, trademark and other laws. Should a user download the materials on this website for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material. Materials on this website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.
Audit Firm Moore Stephens LLC, an independent firm associated with Moore Global Network Limited, a worldwide association of independent accounting and consulting firms. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures, or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to oblige or bind MSIL or any other MSIL member firm in any manner whatsoever.
The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. Any information on this Site should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult with Moore Stephens LLC professional. We accept no responsibility for loss which may arise from reliance on information contained in this Site or other sites to which links are provided (including sites of Moore Stephens member-firms).
Audit Firm Moore Stephens LLC does not warrant or offer any assurances that this website is compatible with any user's computer equipment or network through which access to the website is gained or that the use of this website will not lead to viruses or similar destructive software accessing any user's computer equipment. Audit Firm Moore Stephens LLC shall not be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.
Nothing on this website constitutes a legally binding offer for services and should not be treated as such.
Copyright
As content of the website is copyrighted, any unauthorised use of any material on the website may violate copyright, trademark and other laws. Should a user download the materials on this website for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material. Materials on this website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.