IFRS 18 Presentation and Disclosure in Financial Statements was issued by the International Accounting Standards Board (IASB) on 09 April 2024.

9 апр. 2024 г. · IFRS 18 includes requirements for all entities applying IFRS for the presentation and disclosure of information in financial statements.

IFRS 18 requires entities to classify income and expenses into five categories, three of which are new – i.e. operating, investing and financing – and the ...

7 июн. 2024 г. · When will IFRS 18 come into force? • 1 January 2027. • Early application permitted. • Applied retrospectively and in interim financial ...

The following table provides a mark-up of the requirements the IASB has brought forward from IAS 1 Presentation of. Financial Statements to IFRS 18 Presentation ...

This publication outlines IFRS 18 Presentation and Disclosure in Financial. Statements published by the International Accounting Standards Board. (IASB) on 9 ...

IFRS 18 establishes the requirements for the presentation and disclosure of the information in the general purpose financial statements.

IFRS 18 includes new requirements for presentation and disclosure in the financial statements, with a focus on the income statement.

9 апр. 2024 г. · The new requirements introduced in IFRS 18 will help to achieve comparability of the financial performance of similar entities.

18 июл. 2024 г. · IFRS 18 replaces IAS 1 and responds to investor demand for better information about an entity's financial performance.