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The world economy has been hit hard by the continuing conflict in Ukraine, which has added to the difficulties caused by the COVID-19 pandemic in the past two years. Energy prices have risen, supply systems have been disrupted, and market uncertainty has been amplified because of the conflict.
The influence of the Ukrainian conflict on the financial records of companies that filed reports from within the conflict zone is examined in this study. The implementation of IFRS for the fiscal years 2022 and 2023 is its primary concern. First, we sorted the PFTS index companies' annual and intermediate reports for the years 2022 and 2023 based on industry to check for any patterns or implications. We conducted interviews with important stakeholders to provide more details to the yearly reports and identify implications that weren't immediately obvious. We were able to comprehend the complete scope of these unexpected implications thanks to the interviews we conducted with various parties.
An organization's response to the crisis in Ukraine depends on the type of business it runs. The price increases have helped some businesses, like energy and commodities, but have caused significant problems for others, like manufacturing and telecommunications, due to supply chain disruptions and unstable economic conditions. 

Since it only focuses on big, well-known companies, this research may not give a true picture of smaller organizations, even though it advances our understanding of some of the most important problems with financial information transparency from the viewpoints of investors and management. In addition, the ongoing conflict in Ukraine may have long-term consequences on financial reporting that the study does not fully reflect.

Sciences économiques & de gestion > Comptabilité & audit