Cheat sheet · PDF · emailed to you
IFRS 18. A clearer view of what’s changing.
New requirements will change how financial performance is presented and explained. Get an overview of IFRS 18 to help you prepare for the move from IAS 1.
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A quick reference for finance teams, preparers and reviewers getting to grips with IFRS 18.
- New categories and defined subtotals in the statement of profit or loss.
- Disclosures about management-defined performance measures.
- Principles for grouping information and providing meaningful detail.
A handy starting point for your IFRS 18 planning.