Cherkasy oblast - projects
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Presently there are a lot of matters in the Ukrainian electricity market that are unknown or obscure to the general public. In this article we tried to throw some light upon one of these matters – a connection between income earned by the domestic electric utilities and their value.
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Valuation for financial reporting in accordance with IFRS has a number of peculiarities briefly reviewed in the present article.
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Long awaited progress in accounting standards has at last reached Ukraine. International Financial Reporting Standards (IFRS), previously favoured only by a group of large companies, are now compulsory for mass use.
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International Financial Reporting Standards (IAS-IFRS) find wider and wider use in Ukraine. But current practice shows that some IFRS concepts still remain unfamiliar to the users in the country. To some extent this applies to the procedure of impairment testing. In this article we attempted to answer a number of questions concerning impairment test that our clients frequently ask us.
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