IFRS 18: Difference between revisions
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(Create page - source IAS Plus https://www.iasplus.com/en-gb/standards/ifrs-en-gb/ifrs-18-presentation-and-disclosure-in-financial-statements) |
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IFRS 18 | IFRS 18 is compulsory for annual reporting periods beginning on or after 1 January 2027. | ||
It replaces IAS 1. | It replaces IAS 1. | ||
Companies and other reporting entities may apply IFRS 18 sooner if they choose to do so. | |||
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*[https://www.iasplus.com/en/standards/ifrs/ifrs-18 IFRS18 summarised - IAS Plus] | *[https://www.iasplus.com/en/standards/ifrs/ifrs-18 IFRS18 summarised - IAS Plus] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 07:26, 13 September 2024
International Financial Reporting Standard 18, dealing with presentation and disclosure in financial statements.
IFRS 18 includes requirements for all entities applying IFRS for the presentation and disclosure of information in financial statements.
IFRS 18 is compulsory for annual reporting periods beginning on or after 1 January 2027.
It replaces IAS 1.
Companies and other reporting entities may apply IFRS 18 sooner if they choose to do so.
See also
- Disclosure
- Financial reporting
- Financial statements
- IAS 1
- International Accounting Standards Board (IASB)
- International Financial Reporting Standards (IFRS)
- Principle
- Recognition
