Exposure Draft on Headline Earnings Circular
Overview
This Exposure Draft proposes amendments to update the detailed requirements contained Section B, Section E and paragraphs 12-13, specifically to align the Circular with the presentation and disclosure requirements introduced by IFRS 18.
| Author | APC |
|---|---|
| Division | Corporate Reporting |
| Keywords | IFRS IFRS 18 |
| Categories | Financial Reporting |
| Date | 2026 |
| File |