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This document is a comment letter for the proposed changes to the IFRS Accounting Taxonomy to reflect the requirements of IFRS 18 Presentation and Disclosure in Financial Statements. It contains the proposed modelling, documentation, guidance and effective date for the taxonomy update.
- April 2024 Reference Material
IFRS 18.App A. material Information is material if omitting,...
- April 2024 Reference Material
12 kwi 2024 · IFRS 18 is a standard that sets out requirements for the presentation and disclosure of information in general purpose financial statements. It applies to all entities applying IFRS for the annual reporting period beginning on or after 1 January 2027.
IFRS 18 is a new accounting standard that requires companies to report a subtotal, ‘operating profit’, and disclose certain ‘non-GAAP’ measures in the financial statements. This guide explains the key changes, impacts and examples of IFRS 18.
This web page provides a reference material for IFRS 18, which replaces IAS 1 Presentation of Financial Statements. It includes a table of concordance and a table of mark-up of the requirements in IFRS 18 and other IFRS Accounting Standards.
IFRS 18 is the latest IFRS Accounting Standard that replaces IAS 1 and sets out new requirements for how financial statements are presented, with emphasis on reporting of financial performance. Learn about the key changes, effective date, transition and practical implications of IFRS 18 from BDO's International Financial Reporting Bulletin.
A comprehensive guide to the new standard that re-shapes financial statement presentation and disclosure. Learn about the key impacts, requirements, examples and effective date of IFRS 18.
IFRS 18 replaces IAS 1 and introduces new requirements for classifying income and expenses, providing disclosures on performance measures and improving aggregation and disaggregation. This publication outlines the key changes and effective date of IFRS 18 and its impact on India.
