IFRS 18

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

Other resource

• IFRS18 summarised - IAS Plus