The Ukraine National Commission on Securities and Stock Market participated in a roundtable on reporting and digitalisation for non-bank financial institutions, outlining its approach to submitting International Financial Reporting Standards (IFRS) financial statements in XBRL and the use of the Collection Centre. It confirmed that from 2026 the Commission will receive IFRS financial reporting exclusively through the Collection Centre, and reports submitted via this channel will automatically be treated as submitted to the Commission. The discussion covered practical filing issues, including use of the system’s electronic cabinet, electronic signatures, file validation, publication of reporting on companies’ websites, and requirements for including the audit opinion within the electronic file and completing the notes.
Ukraine National Commission on Securities and Stock Market 2026-04-23
Ukraine National Commission on Securities and Stock Market says IFRS XBRL financial statements must be filed only via the Collection Centre from 2026
The Ukraine National Commission on Securities and Stock Market outlined its approach to submitting International Financial Reporting Standards financial statements in XBRL via the Collection Centre, confirming that from 2026 it will receive reports exclusively through this channel, which will constitute submission to the Commission. The roundtable also addressed practical filing issues, including use of the electronic cabinet, electronic signatures, file validation, publication of reports on companies’ websites, and requirements for audit opinions and notes.