Good Group (International) Ltd IFRS 18 Alternative Format December 2026

An alternative format for the illustrative consolidated financial statements of Good Group (International) Limited for the year ending 31 December 2026.

These illustrative financial statements are prepared in accordance with IFRS accounting standards issued as at 30 June 2026 and effective for annual periods beginning on 1 January 2026.

This version of Good Group has been prepared based on the new requirements of IFRS 18 Presentation and Disclosure in Financial Statements, which address the presentation and disclosures of material information in primary financial statements and the notes. IFRS 18 is applicable for periods beginning on or after 1 January 2027, but has been adopted early in this version of Good Group.

In the alternative format, the ordering of the notes has been reorganised according to their nature and our view of their importance, into seven different notes sections. In addition, information about accounting policies, judgements, key estimates and assumptions have also been placed together in the same note as the related qualitative and quantitative disclosures, to provide a more holistic discussion to users of the financial statements.

 

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