IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting.

Adjusted EBITDA will remain part of corporate reporting, and editing remains legitimate. These help provide insight into management’s view of sustainable performance and help stakeholders understand ...

In 2027, users of financial statements will encounter a transformative shift in how companies present their financial performance. The new standard, IFRS 18 Presentation and Disclosure in Financial ...

On April 9, 2024, the IASB (International Accounting Standards Board) issued IFRS 18 - Presentation and Disclosure in Financial Statements. IFRS 18 replaces IAS 1 - Presentation of Financial ...

IFRS 18, the new IFRS accounting standard effective from 1 January 2027, introduces three main changes; the presentation of newly defined subtotals in the income statement, new requirements for ...

The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

INTERNATIONAL Finance Reporting Standards (IFRS) 18: Presentation and Disclosure, the latest brainchild of the International Accounting Standards (IAS) Board, will take effect on Jan. 1, 2027. For ...

MONTREAL, Nov. 13, 2025 /CNW/ - The Canadian Securities Administrators (CSA) has published a Notice and Request for Comment for proposed amendments and changes to National Instrument 52-112 Non-GAAP ...

Samjong KPMG announced on the 2nd that it will hold a webinar on the 4th titled "Introduction of IFRS 18, Its Impact, and Corporate Preparation Measures." This webinar, aimed at companies and ...

The ICAI Doha Chapter recently organised a Continuing Professional Education (CPE) session titled ‘Deep Dive into IFRS 18 Requirements’, gathering over 120 finance and audit professionals. In his ...