On December 6, 2022, at the meeting of the Financial Reporting System Management Committee, created in accordance with Memorandum No. 102/15 on mutual understanding on the development and implementation of the financial reporting system dated December 18, 2017, the electronic format of the Taxonomy of UA IFRS XBRL 2021 was approved (v.1.1), which was developed with the help of the project «Implementation of EU accounting, financial reporting and auditing practices in Ukraine» (EU-FAAR).
The electronic format of the Taxonomy UA IFRS XBRL 2021 is approved for further use by reporting entities when preparing financial statements in electronic format for 2021 and interim financial statements in 2022.
Reporting entities have access to the electronic file of the Taxonomy of the UA IFRS XBRL 2021 (v1.1) for further use when preparing financial statements in electronic format for 2021 and interim financial statements in 2022, by publishing it on the official websites of the regulators of the NSSMC (www .nssmc.gov.ua), NBU (www.bank.gov.ua), and on the official website of the Financial Reporting System (www.frs.gov.ua).
The Financial Reporting Collection Center will be notified of the start of submission of financial statements compiled on the basis of the Taxonomy of the UA IFRS XBRL 2021 in a single electronic format after the completion of setting up the Financial Reporting System on the official website www.frs.gov.ua.
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