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12 kwi 2024 · The objective of IFRS 18 is to set out requirements for the presentation and disclosure of information in general purpose financial statements (financial statements) to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses.
IFRS 18 is intended to improve how information is communicated in financial statements by: (a) requiring an entity to present defined totals and subtotals and to classify income and expenses into the categories of operating, investing, financing, income taxes and discontinued operations in the statement
IFRS 18 will enable companies to tell their story better through their financial statements. Investors will benefit from greater consistency of presentation in the income and cash flow statements, and more disaggregated information.
7 maj 2024 · On 9 April 2024, the IASB issued a new standard – IFRS 18, ‘Presentation and Disclosure in Financial Statements’ – in response to investors’ concerns about the comparability and transparency of entities’ performance reporting.
18 lip 2024 · This publication discusses the new requirements in IFRS 18 Presentation and Disclosure in Financial Statements which replaces IAS 1. IFRS 18 is effective for reporting periods beginning on or after 1 January 2027.
29 maj 2024 · The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with significant impact on the statement of profit or loss. Take a look into IFRS 18 with a focus on: Treasury Topics for Corporate Entities; Insights for Financial Services Companies
9 kwi 2024 · On 9 April 2024, the IASB issued a new standard – IFRS 18, ‘Presentation and Disclosure in Financial Statements’ – in response to investors’ concerns about the comparability and transparency of entities’ performance reporting. The new requirements introduced in IFRS 18 will help to achieve comparability of the financial performance ...
