February 21, 2023 – masters-to-be of the first year of study majoring in “Accounting and Taxation” took part in the practical seminar on “Changes in Ukrainian Accounting Standards in 2023: what has been improved and when they will be implemented”. The organizer is Nataliia Ovcharova, the Senior Lecturer of the Department of Accounting and Taxation.
The lecturer, Iryna Hubina, the expert in tax and accounting, provided relevant practical material on changes in UA standards, use of UAS No. 25, new rules for tenants and landlords under UAS No. 14, etc.
In particular, the following issues were considered:
– What standards did the Ministry of Finance change and when will the changes take effect?
– Who can use UAS 25 and accounting allowances?
– Which accounting estimates should be reviewed now every year and how will this affect the financial result and tax indicators?
– Who should prepare consolidated reporting according to the new rules?
– What do the updated UAS 14 “Rent” change for tenants and landlords?
Thanks for the useful, relevant and interesting information!