{"id":1713,"date":"2025-11-13T10:53:01","date_gmt":"2025-11-13T05:53:01","guid":{"rendered":"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/?p=1713"},"modified":"2025-11-13T12:24:30","modified_gmt":"2025-11-13T07:24:30","slug":"moore-global-releases-model-financial-statements-under-ifrs-for-2025","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/ru\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/","title":{"rendered":"Moore Global \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u0430 \u0438\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u041c\u0421\u0424\u041e \u0437\u0430 2025 \u0433\u043e\u0434"},"content":{"rendered":"

Moore <\/em>Global <\/em>Moore Global \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u0430 \u0438\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0437\u0430 2025 \u0433\u043e\u0434 (Model Financial Statements for 2025), \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0441\u043e\u0431\u043e\u0439 \u0446\u0435\u043d\u043d\u043e\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0434\u043b\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0433\u043e\u0442\u043e\u0432\u044f\u0449\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u041c\u0421\u0424\u041e. <\/em><\/em><\/p>\n\n\n\n

\u0424\u0438\u0440\u043c\u044b \u0441\u0435\u0442\u0438 Moore Global \u043e\u0431\u043b\u0430\u0434\u0430\u044e\u0442 \u043e\u0431\u0448\u0438\u0440\u043d\u044b\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0432 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e). \u0427\u0442\u043e\u0431\u044b \u043f\u043e\u043c\u043e\u0447\u044c \u0432\u0430\u043c \u0432 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0437\u0430 \u0433\u043e\u0434, \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0439\u0441\u044f 31 \u0434\u0435\u043a\u0430\u0431\u0440\u044f 2025 \u0433\u043e\u0434\u0430, \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043a\u043e\u043c\u0430\u043d\u0434\u0430 Moore \u043f\u043e \u041c\u0421\u0424\u041e \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043b\u0430 \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u0443\u044e \u0438\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c.<\/p>\n\n\n\n

These example accounts are based on a fictional group, MG Atlantis<\/em>\u042d\u0442\u0438 \u043f\u0440\u0438\u043c\u0435\u0440\u044b \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u044b \u043d\u0430 \u0432\u044b\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u0435 MG Atlantis \u0438 \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0439 \u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0435\u0432, \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0445 \u0434\u043b\u044f \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u043f\u043e \u041c\u0421\u0424\u041e. \u041e\u043d\u0438 \u0442\u0430\u043a\u0436\u0435 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u043e\u0431\u0437\u043e\u0440 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043b\u0438\u044f\u043d\u0438\u044f \u041c\u0421\u0424\u041e 18, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u0441\u0442\u0443\u043f\u0430\u0435\u0442 \u0432 \u0441\u0438\u043b\u0443 \u0432 2027 \u0433\u043e\u0434\u0443.<\/p>\n\n\n\n

\u0412 \u0434\u043e\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u043a \u0438\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043a\u043e\u043c\u0430\u043d\u0434\u0430 Moore Global \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043b\u0430 \u0422\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 (Technical Update), \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043a\u0440\u0430\u0442\u043a\u043e \u0438\u0437\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u0445 \u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0435 \u043a \u043f\u0435\u0440\u0438\u043e\u0434\u0443, \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u044e\u0449\u0435\u043c\u0443\u0441\u044f 31 \u0434\u0435\u043a\u0430\u0431\u0440\u044f 2025 \u0433\u043e\u0434\u0430.<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u0421\u041a\u0410\u0427\u0410\u0422\u042c \u0418\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0437\u0430 2025 \u0433\u043e\u0434<\/a><\/p>\n\n\n\n

\"Moore<\/a><\/figure>\n\n\n\n

<\/p>\n\n\n\n

\u0421\u041a\u0410\u0427\u0410\u0422\u042c \u0422\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 <\/a><\/p>\n\n\n\n

\"Moore<\/a><\/figure>","protected":false},"excerpt":{"rendered":"

Moore Global has published the Model Financial Statements for 2025, providing valuable guidance for organisations preparing financial statements under IFRS. Moore member firms have extensive expertise in applying International Financial Reporting Standards (IFRS). To support you in preparing your financial statements for the year ending 31 December 2025, Moore\u2019s dedicated IFRS Team has developed a […]<\/p>\n","protected":false},"author":22,"featured_media":1716,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"\nMoore Global releases Model Financial Statements under IFRS for 2025 - Moore Kazakhstan<\/title>\n<meta name=\"description\" content=\"Moore Global has published the Model Financial Statements for 2025, providing valuable guidance for organisations preparing financial statements under IFRS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kazakhstan.moore-global.com\/ru\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Moore Global releases Model Financial Statements under IFRS for 2025 - Moore Kazakhstan\" \/>\n<meta property=\"og:description\" content=\"Moore Global has published the Model Financial Statements for 2025, providing valuable guidance for organisations preparing financial statements under IFRS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kazakhstan.moore-global.com\/ru\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Kazakhstan\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-13T05:53:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-13T07:24:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/11\/aurora-polar-1920x900-f50_50.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Serik Kozhikenov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Serik Kozhikenov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/\"},\"author\":{\"name\":\"Serik Kozhikenov\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98\"},\"headline\":\"Moore Global releases Model Financial Statements under IFRS for 2025\",\"datePublished\":\"2025-11-13T05:53:01+00:00\",\"dateModified\":\"2025-11-13T07:24:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/\"},\"wordCount\":144,\"image\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/11\/aurora-polar-1920x900-f50_50.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"ru-RU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/\",\"url\":\"https:\/\/kazakhstan.moore-global.com\/moore-global-releases-model-financial-statements-under-ifrs-for-2025\/\",\"name\":\"Moore Global releases Model Financial Statements under IFRS for 2025 - 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\u0437\u0430 2025 \u0433\u043e\u0434 - Moore Kazakhstan","description":"Moore Global \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u0430 \u0438\u043b\u043b\u044e\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0437\u0430 2025 \u0433\u043e\u0434 (Model Financial Statements for 2025), \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0441\u043e\u0431\u043e\u0439 \u0446\u0435\u043d\u043d\u043e\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0434\u043b\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0433\u043e\u0442\u043e\u0432\u044f\u0449\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0432 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