9 апр. 2024 г. · IFRS 18 sets out enhanced guidance on how to organise information and whether to provide it in the primary financial statements or in the notes.

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 is effective for annual reporting periods beginning on or after 1 January 2027, and is to be applied retrospectively for comparative periods. The ...

IFRS 18 will replace IAS 1 Presentation of Financial Statements. · IFRS 18 will introduce three key new requirements on presentation and disclosures in the ...

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

IFRS 18 is effective. The new standard, IFRS 18, replaces IAS 1 Presentation of Financial Statements while carrying forward many of the requirements in IAS 1. ...

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 is effective for annual reporting periods beginning on or after 1 January 2027. The standard is applied retrospectively, with specific ...

The new standard sets out detailed requirements for classifying income and expenses into each category.

The new standard, IFRS 18 'Presentation and Disclosure in Financial Statements' (the Standard) replaces IAS 1 'Presentation of Financial Statements'.