A Comprehensive Overview of IFRS 18: A Major Reform in Financial Statement Presentation and Disclosure
Today, I’d like to summarize the big picture of IFRS 18 Presentation and Disclosure in Financial Statements, issued by the International Accounting St...
IFRS 18 Implementation: System Realities and the Structural Impact of Management Performance Measures
Following the discussion on the historical background of IFRS 18 and the transition from IAS 1, it is useful to examine the standard from an implement...
IAS 8: Why Reporting Uncertainty Belongs to Judgment (and Not IFRS 18)
1. 🌐 Background: The Clear Separation from IFRS 18With the issuance of IFRS 18 Presentation and Disclosure in Financial Statements, many practitioner...
Why IFRS 19 Matters More in an IFRS 18 World
Background: Why IFRS 19 Was CreatedIFRS 19 was created to solve a long-standing structural inefficiency in group reporting.Many subsidiaries already p...
IAS 34 and IFRS 18: The Two Surprises Waiting for Quarterly Reporters
Important Alert for IFRS Quarterly Reporters and IR Teams:If your company provides quarterly IR updates under IFRS, IFRS 18 may bring two separate ope...
IAS 7 and IFRS 18: The Biggest Cash Flow Statement Reform in 30 Years
1. A Brief History: Why the Cash Flow Statement ExistsThe cash flow statement was not born in an accounting standards committee. It was born out of ne...
IFRS 18 Operating Expenses: Why the Function-by-Nature Matrix Is Harder Than It Looks
In June 2026, the IFRS Interpretations Committee (IFRIC) published a tentative agenda decision on the presentation of operating expenses under IFRS 18...
A First Look at IFRS 18 in Practice: An Early Adoption Case Study
Everything so far has been fictionalIFRS 18 applies to annual reporting periods beginning on or after 1 January 2027. Early application is permitted, ...
IFRS 18 Early Adoption Database: What the First Real-World Cases Are Telling Us
IFRS 18 is beginning to move from written requirements into real-world reporting practice.Companies have already begun to early adopt the new standard...
Why IFRS 18 Early Adoption Looks Faster in Some Countries Than Others
A Global Comparison of IFRS 18 Early Adoption, Reporting Deadlines and Assurance Requirements — August 2026IFRS 18 is a global accounting standard. Bu...
The IFRS 18 Implementation Playbook
How to Lead the Project, Align the Business and Avoid ReworkWritten by an experienced project and product manager who has built financial-reporting pr...
IFRS 5: The Standard Behind Discontinued Operations and Assets Held for Sale
Why the two sit together, where the definition came from, and why IFRS 18 preserves the separate category.1. The section IFRS 18 left in placeIFRS 18 ...
IFRS 18 Early Adoption Database Update: How Much Disclosure Is Actually Necessary?
From Carlsberg’s extensive MPM disclosures to du’s audited, streamlined approachIFRS 18 becomes mandatory for annual reporting periods beginning on or...
IFRS 1 in the IFRS 18 Era: Rethinking First-time Adoption
Entering a changing IFRS frameworkIFRS 1 governs how an entity moves from its previous accounting framework to IFRS for the first time.The basic mecha...
IFRS 18 in Practice: New Insights from Six Recent Cases
IFRS 18 early adoption is beginning to move beyond isolated examples.The IFRS-LABO Early Adoption Tracker now covers 26 cases across multiple jurisdic...
Your Claude. Your IFRS 18 Skill.
How will IFRS 18 affect your company’s operating profit and operating cash flow? Can you keep using the same EBITDA definition and management targets?...