Requirements to the medium-sized enterprises
The extended classifier
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Determine your category
Choose the type of your enterprise from the list below to find out whether you need or not:
- To submit the first IFRS financial statements for the year 2019
- To apply the accounting policies pursuant to IFRS standards starting from the year 2020
- To disclose the financial statements under IFRS
Choose the type of your enterprise
Issuers whose securities are admitted to trading on a stock market or when their securities are offered to the public
The public-interest entity shall:
- Set up an accounting service consisting of the chief accountant and at least two employees.
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
Banks
The public-interest entity shall:
- Set up an accounting service consisting of the chief accountant and at least two employees.
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
Insurers
The public-interest entity shall:
- Set up an accounting service consisting of the chief accountant and at least two employees.
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
Joint Investment Institutions
The public-interest entity shall:
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
Non-State Pension Funds
The public-interest entity shall:
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
Other financial institutions
The public-interest entity shall:
- Set up an accounting service consisting of the chief accountant and at least two employees.
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
Other NON-issuers of securities
An enterprise shall:
- Prepare the financial statements under the IFRS or NAR(S)U.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2019 onwards disclose either the IFRS financial statements or the NAR(S)U financial statements together with the auditor's report not later than the 1st of June.
Publicly owned joint-stock companies
An enterprise shall:
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
The enterprises engaged in the extraction of mineral resources of national significance
An enterprise shall:
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
The enterprises engaged in the types of activities specified by the Cabinet of Ministers of Ukraine
An enterprise shall:
- Submit the previous IFRS financial statements for the year 2018 and the first IFRS financial statements for the year 2019.
- Apply the accounting policy according to IFRS standards for the accounting starting from the year 2020.
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
Natural monopoly entities on the nation-wide markets
- Prepare the consolidated financial statements and the brief management report containing only financial information (reflection of the non-financial information is not required).
- From 2018 onwards disclose the IFRS financial statements together with the auditor's report not later than the 30th of April.
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.