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IFRS & Finance Blog
IFRS 18: New Financial Statement Presentation Requirements from 2027
What IFRS 18 changes: new mandatory subtotals in the income statement, five-category classification of income and expenses, management-defined performance measures (MPMs) and practical impact on Ukrainian IT companies.
IFRS 15 Guide: Revenue Analysis and Typical Adjustments
Revenue recognition is the most critical area of transformation. Analysis of contract liabilities, contract assets, SaaS prepayments, T&M contracts, and typical adjustments when transitioning to IFRS 15.
AI Is Not Changing the Accountant's Job - It's Changing Their Value
How AI is reshaping the role of accountants and finance professionals. Insights from ACCA Global Educator Conference 2026 and FTH's approach to automation.
When Does a Company Need IFRS Financial Reporting Transformation?
When do Ukrainian companies, especially in the IT sector, actually need to transform their financial reporting under IFRS - and why it's not just a translation of format.
IFRS 16: Lease Accounting for Ukrainian IT Companies
How IFRS 16 reshaped lease accounting and what it means for Ukrainian IT companies with offices, data centres and server equipment.
Case Study: IFRS Transformation of a Ukrainian SaaS Company Ahead of Series B
Anonymised case study of an IFRS transformation for a Ukrainian B2B SaaS company with about 180 employees raising Series B from a London VC.
What Documents You Need Before Starting an IFRS Transformation: Checklist
A practical checklist of the documents you need to gather before kicking off an IFRS transformation project.
IAS 38: Capitalising Software Development Costs Under IFRS
How Ukrainian IT companies should apply IAS 38 to in-house software development costs, from capitalisation criteria to amortisation.
IAS 21: Foreign Currency Accounting for Ukrainian IT Exporters
How Ukrainian IT companies should determine their functional currency, account for FX differences and present statements under IAS 21.
How to Choose an IFRS Transformation Advisor: A Practical Guide
How a Ukrainian IT company should pick an IFRS transformation advisor, from firm type to interview questions and red flags.
XBRL, EU Integration, and the Future of Financial Reporting in Ukraine
As Ukraine accelerates its path toward EU membership, digital financial reporting standards like XBRL are becoming increasingly relevant. Discover how these changes will reshape compliance requirements for Ukrainian businesses.
Stock Options and IFRS 2: What Ukrainian IT Startups Must Know
Employee stock option plans are a powerful retention tool, but IFRS 2 requires specific accounting treatment that can significantly impact your financial statements. Learn how to navigate share-based payment reporting correctly.
Preparing for Your First IFRS Audit: A Step-by-Step Guide
Your first IFRS audit does not have to be overwhelming. We walk through the preparation process, common pitfalls, and how to build a productive relationship with your auditors from day one.
IFRS 15 Revenue Recognition: A Practical Guide for Software Companies
Revenue recognition under IFRS 15 can be complex for software businesses with multi-element arrangements, SaaS subscriptions, and milestone-based contracts. Here is a practical breakdown of the five-step model.
P(S)BO vs IFRS: Key Differences for Ukrainian Tech Companies
Understanding the gap between Ukrainian national accounting standards and IFRS is the first step toward successful transformation. We break down the most critical differences that IT businesses need to address.
Why Ukrainian IT Companies Need IFRS Reporting
Ukraine's growing IT sector increasingly faces demands for international financial reporting. Learn why IFRS compliance is becoming essential for tech companies seeking global partnerships and investment.