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A closer look at IFRS 18 Appendix – Additional considerations for banks
This publication discusses additional considerations for banks reporting under IFRS 18 Presentation and Disclosure in Financial Statements.
This publication is issued as an appendix to Applying IFRS: A closer look at IFRS 18 (Updated July 2025) and should be read in conjunction with International GAAP® 2026, Chapter 4, which includes the most up to date EY perspectives on IFRS 18 as of September 2025.
This publication contains an illustrative statement of profit or loss for a retail and investment banking group under IFRS 18 Presentation and Disclosure in Financial Statements and addresses frequently asked questions about the application of IFRS 18 which have arisen in the banking sector.