On March 16, 2026, Associate Professor of the Department Olena Kravchenko participated in the fourth meeting of the Methodological Expert Council, dedicated to the discussion of the topic “International Financial Reporting as the Next Stage of Accounting Development in Ukraine”.
The meeting discussed topical issues of digitalization of financial reporting, implementation of international standards and new approaches to tax control.
Leading industry experts spoke at the “Presentation from SAF-T to E-Audit. IFRS in Ukraine as a Practical Challenge: Scope of Obligations, Limits of Automation and the Role of XBRL in the New Quality of Financial Reporting”.
In particular, Olga Bohdanova, Advisor to the Deputy Minister of Finance of Ukraine, Managing Partner of Crowe Erfolg Ukraine, presented a report entitled “Presentation from SAF-T to E-Audit.” The presentation considered global trends in the digitalization of tax control, regulatory frameworks for the implementation of SAF-T in Ukraine, the structure and logic of the SAF-T report, as well as issues of data validation and the use of reference books. Special attention was paid to the practical aspects of SAF-T UA implementation by Ukrainian businesses, the interaction of accounting services with IT departments, and the problems of integrating various information systems. The introduction of electronic audit (E-audit) and new approaches to tax audits, which are planned to be applied from January 1, 2026, were also discussed.
Olena Kharlamova, founder and CEO of the IFRS Agency, Doctor of Economics, Professor, and expert practitioner with over 20 years of experience, also delivered a report. Her speech was dedicated to the topic “IFRS in Ukraine as a practical challenge: the circle of obliged entities, the limits of automation, and the role of XBRL in the new quality of financial reporting.”
The report considered:
the range of enterprises for which the application of IFRS is mandatory or strategically necessary;
the features of implementing accounting systems suitable for preparing IFRS reports;
the role of professional judgment in the application of international standards;
current challenges for small and medium-sized businesses;
the importance of XBRL as a digital language for financial reporting under international standards.
The meeting became an important platform for discussing the current challenges of accounting transformation in Ukraine, the implementation of international financial reporting standards and digital tools that shape a new quality of financial information.
We express our gratitude to the organizers for the opportunity to join the work of the Methodological Expert Council.