{"id":2640,"date":"2026-09-25T16:37:50","date_gmt":"2026-09-25T11:37:50","guid":{"rendered":"https:\/\/kazakhstan.moore-global.com\/?p=2640"},"modified":"2026-09-25T16:42:31","modified_gmt":"2026-09-25T11:42:31","slug":"ifrs-18-unpacked-practical-guidance-for-implementation","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/ru\/ifrs-18-unpacked-practical-guidance-for-implementation\/","title":{"rendered":"\u041c\u0421\u0424\u041e 18: \u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044e"},"content":{"rendered":"<p class=\"wp-block-paragraph translation-block\">\u041c\u0421\u0424\u041e 18 <em>\u00ab\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\u00bb<\/em> \u0432\u043d\u043e\u0441\u0438\u0442 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432. \u0425\u043e\u0442\u044f \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u043d\u0435 \u043c\u0435\u043d\u044f\u0435\u0442 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u0438\u043b\u0438 \u043e\u0446\u0435\u043d\u043a\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439, \u043e\u043d \u043c\u0435\u043d\u044f\u0435\u0442 \u0441\u043f\u043e\u0441\u043e\u0431 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044f\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u0427\u0442\u043e\u0431\u044b \u043f\u043e\u043c\u043e\u0447\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c\u0441\u044f \u043a \u044d\u0442\u0438\u043c \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u043c, \u0441\u0435\u0442\u044c Moore Global \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043b\u0430 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0435 <strong><a href=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e \u041c\u0421\u0424\u041e 18<\/a><\/strong>, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u044f\u044e\u0442\u0441\u044f \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430 \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u0435\u0433\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041c\u0421\u0424\u041e 18 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0434\u043b\u044f \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u0432, \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445\u0441\u044f 1 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430 \u0438\u043b\u0438 \u043f\u043e\u0437\u0436\u0435, \u0438 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0442\u043e\u0433\u043e, \u043e\u0446\u0435\u043d\u0438\u0432\u0430\u0435\u0442\u0435 \u043b\u0438 \u0432\u044b \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u041c\u0421\u0424\u041e 18, \u043e\u0431\u043d\u043e\u0432\u043b\u044f\u0435\u0442\u0435 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u0433\u043e\u0442\u043e\u0432\u0438\u0442\u0435\u0441\u044c \u043a \u0435\u0433\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044e, \u044d\u0442\u043e \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043f\u043e\u0441\u043e\u0431\u0438\u0435 \u0434\u043b\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0438 \u0432\u0430\u0448\u0435\u0433\u043e \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong><a href=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0421\u043a\u0430\u0447\u0430\u0439\u0442\u0435 \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e<\/a>, \u0447\u0442\u043e\u0431\u044b \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e \u0438\u0437\u0443\u0447\u0438\u0442\u044c \u041c\u0421\u0424\u041e 18 \u0438 \u043f\u043e\u043d\u044f\u0442\u044c \u0435\u0433\u043e \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u043d\u0430 \u0432\u0430\u0448\u0443 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0427\u0442\u043e \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043e \u0432 \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0414\u0430\u043d\u043d\u043e\u0435 \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0441\u043e\u0434\u0435\u0440\u0436\u0438\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438, \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u0438\u043c\u0435\u0440\u044b, \u043e\u0445\u0432\u0430\u0442\u044b\u0432\u0430\u044e\u0449\u0438\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0435 \u041c\u0421\u0424\u041e 18, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u041d\u043e\u0432\u0430\u044f \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u043e\u0442\u0447\u0435\u0442\u0430 \u043e \u043f\u0440\u0438\u0431\u044b\u043b\u044f\u0445 \u0438 \u0443\u0431\u044b\u0442\u043a\u0430\u0445<\/strong><br>\u041e\u0437\u043d\u0430\u043a\u043e\u043c\u044c\u0442\u0435\u0441\u044c \u0441 \u043d\u043e\u0432\u044b\u043c\u0438 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f\u043c\u0438 \u043e\u0442\u0447\u0435\u0442\u0430 \u043e \u043f\u0440\u0438\u0431\u044b\u043b\u044f\u0445 \u0438 \u0443\u0431\u044b\u0442\u043a\u0430\u0445, \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u043c\u0438 \u043f\u0440\u043e\u043c\u0435\u0436\u0443\u0442\u043e\u0447\u043d\u044b\u043c\u0438 \u0438\u0442\u043e\u0433\u0430\u043c\u0438 \u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u043a \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0441 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u043c\u0438 \u0441\u0443\u0436\u0434\u0435\u043d\u0438\u044f\u043c\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u0443\u0442\u044c \u043f\u0440\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u043d\u043e\u0432\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b.<\/li>\n\n\n\n<li><strong>\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u043c\u044b\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u043c (MPM)<br><\/strong>\u0418\u0437\u0443\u0447\u0438\u0442\u0435 \u043d\u043e\u0432\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043f\u043e \u0442\u0430\u043a\u0438\u043c \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044f\u043c, \u043a\u0430\u043a \u0441\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0438 EBITDA, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0441\u043b\u0443\u0447\u0430\u0438 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f MPM \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u0442\u0440\u0435\u0431\u043e\u0432\u0430\u0442\u044c\u0441\u044f.<\/li>\n\n\n\n<li><strong>\u0413\u0440\u0443\u043f\u043f\u0438\u0440\u043e\u0432\u043a\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438<br><\/strong>\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u0430\u043a \u041c\u0421\u0424\u041e 18 \u043c\u0435\u043d\u044f\u0435\u0442 \u0441\u043f\u043e\u0441\u043e\u0431 \u0433\u0440\u0443\u043f\u043f\u0438\u0440\u043e\u0432\u043a\u0438, \u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0434\u043b\u044f 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\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0438 \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u0441 \u0437\u0430\u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u043c\u0438 \u0441\u0442\u043e\u0440\u043e\u043d\u0430\u043c\u0438.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u041f\u043e\u0447\u0435\u043c\u0443 \u041c\u0421\u0424\u041e 18 \u0432\u0430\u0436\u0435\u043d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041c\u0421\u0424\u041e 18 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d \u043d\u0430 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u043e\u0441\u0442\u0438, \u0441\u043e\u043f\u043e\u0441\u0442\u0430\u0432\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 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href=\"https:\/\/www.moore-global.com\/wp-content\/uploads\/2026\/09\/Moore-IFRS-18-Guidance_170926_SP.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0418\u0441\u043f\u0430\u043d\u0441\u043a\u0438\u0439<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.moore-global.com\/wp-content\/uploads\/2026\/09\/Moore-IFRS-18-Guidance_160926_PORT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u041f\u043e\u0440\u0442\u0443\u0433\u0430\u043b\u044c\u0441\u043a\u0438\u0439<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-724x1024.jpg\" alt=\"Moore IFRS 18 Guidance\" class=\"wp-image-2641\" style=\"aspect-ratio:0.707037568285165;object-fit:cover;width:400px\" srcset=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-724x1024.jpg 724w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-212x300.jpg 212w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-768x1086.jpg 768w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-1086x1536.jpg 1086w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-1448x2048.jpg 1448w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-8x12.jpg 8w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-scaled.jpg 1810w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/figure>","protected":false},"excerpt":{"rendered":"<p>IFRS 18 Presentation and Disclosure in Financial Statements introduces significant changes to the way financial performance is presented and disclosed. While the standard does not change how transactions are recognised or measured, it does change how financial information is organised, reported and communicated to users of financial statements. To help organisations prepare, Moore Global has [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":1588,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-2640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS 18 unpacked: Practical Guidance for implementation<\/title>\n<meta name=\"description\" content=\"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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