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IFRS 18 Presentation and Disclosure in Financial Statements significantly overhauls information, particularly within the statement of profit or loss. As the effective date approaches, organisations face increasing complexity in applying the new requirements, including new categories of income and expenses and greater judgement in presentation.
In this Financial Reporting Update webcast, EY Corporate Reporting Services specialists explore the implications of IFRS 18 and what preparers need to do now to support a smooth transition. The session covers key considerations, application challenges and evolving guidance, including recent IFRIC agenda decisions.
Topics discussed include:
- A case study on IFRS 18 transition requirements
- Application challenges and key judgement areas
- Impact of new presentation categories in the statement of profit or loss
- Key transition considerations
- Latest IFRIC agenda decisions on IFRS 18
Presenters:
- Emma Gibbs, Corporate Reporting Services
- Sarah-Anne Korras, Corporate Reporting Services
- Harrisah Abdul, Corporate Reporting Services
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