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Final Stage

In April 2024 the International Accounting Standards Board (IASB) issued a new IFRS Accounting Standard to improve reporting of financial performance. IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 Presentation of Financial Statements. IFRS 18 has an effective date of 1 January 2027. Earlier application is permitted.

Please visit the implementation page for IFRS 18 for information relating to the IASB’s activities to support the implementation of the Standard.

To receive updates on IFRS 18, log in or register for an account and select 'IFRS 18' from the dashboard.