IFRS 18 Presentation and Disclosure in Financial Statements published

The IASB has published the next IFRS Accounting Standard – IFRS 18 Presentation and Disclosure in Financial Statements, which will supersede IAS 1. IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027.

BDO will publish IFRBs, IFRS At a Glance and IFRS In Practice in due course. For now, BDO has published a short article on the web page. Please click here.
Please click here to see the commentary for implementation and application by IASB.