2024年4月9日 · The International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024. The IASB supports implementation and consistent application of the Standard in many ways. View key terms for IFRS 18 for definitions of common terminology.

IFRS 18 aims to improve financial reporting by: requiring an entity to present two new defined subtotals in the statement of profit or loss—operating profit and profit before financing and income taxes. adding new principles for aggregation and disaggregation of items.

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 …

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.

2024年7月18日 · IFRS 18 is effective for reporting periods beginning on or after 1 January 2027. It introduces several new requirements that are expected to impact the presentation and disclosure of most, if not all, entities.

The latest IFRS® Accounting Standard, IFRS 18 Presentation and Disclosure in Financial Statements, issued by the International Accounting Standards Board (IASB), replaces IAS 1 Presentation of Financial Statements and is mandatorily effective for annual reporting periods beginning on or after 1 January 2027.

Responding to investor calls for more relevant and comparable information, IFRS 18 Presentation and Disclosure in Financial Statements aims to provide greater consistency in presentation of financial statements, and more disaggregated information. …

2024年6月19日 · The key new concepts introduced in IFRS 18 relate to the structure of the statement of profit or loss; the required disclosures in the financial statements for ‘management-defined performance measures’; and enhanced principles on aggregation and disaggregation.

2024年5月14日 · IFRS 18 replaces IAS 1 and responds to investors’ demand for better information about companies' financial performance. New requirements include: new categories and subtotals in the statement of profit or loss, disclosure of MPMs and enhanced requirements for grouping information.

2024年5月7日 · The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with a focus on the statement of profit or loss. For a general overview of the new standard, see In brief IFRS 18 is here: redefining financial performance reporting.