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IFRS 18 Presentation and Disclosure in Financial Statements was issued by the International Accounting Standards Board (IASB) on 09 April 2024. The IASB will undertake activities to support implementation and consistent application of the Standard.

View key terms for IFRS 18 for definitions of common terminology.

An editorial correction has been made to rectify the erroneous numbering of a paragraph which was added to IFRS 1 First-time Adoption of International Financial Reporting Standards by IFRS 18 Presentation and Disclosure in Financial Statements.

Our webcasts provide an introduction into various aspects of IFRS 18.

Although the IASB does not provide a formal technical enquiry service, stakeholders may make us aware of implementation questions relating to IFRS 18.

For any other queries please contact us.