BDO has published IFR Bulletin 2025/06, which summarises the ‘near-final’ staff draft of new illustrative examples that the IASB is expected to publish in final form in October 2025.
Companies are facing an increasing number challenges related to climate change and other global uncertainties. These factors impact not only their operations but also their approach to financial reporting. These illustrative examples demonstrate how climate (and other uncertainties) may be taken into account when preparing financial statements in accordance with IFRS Accounting Standards. The publication includes several examples of how these expected amendments may be applied to uncertainties other than those related to climate change.
Companiesshould assess the possible consequences in advance and prepare for the implementation of updated approaches. The team of BDO in Ukraine offers comprehensive suite of services in the area of IFRS, including consulting and methodological support, as well as practical implementation of new requirements in your financial reporting.
Do not hesitate to contact us to confidently move towards change, maintain transparency and increase the trust of investors and partners.
Source: BDO Global
