Translation of international financial reporting standards 2021, 2022. Information Manager - Ministry of Finance of Ukraine.

According to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" (hereinafter - the Law), international financial reporting standards (hereinafter referred to as IFRS) - documents adopted by the Council on International Accounting Standards, which determine the procedure for preparing financial statements. Article 12¹ of the Law provides that IFRSs, which are set out in the state language and officially published on the website of the central executive body, are used for preparation of financial statements, which ensures the formation and implementation of state policy in the field of accounting.