IFRS 18 - Presentation and Disclosure in Financial Statements
In April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 – Presentation and Disclosure in Financial Statements. IFRS 18 replaces IAS 1 – Presentation of Financial Statements. IFRS 18 objective to improve how information is communicated in the financial statements, with a focus on information in the statement of profit or loss.
IFRS 18 can be accessed via the IFRS Standards Navigator. You need to be logged onto the SAICA website to access the IFRS Standards Navigator.
SAICA Events
New IFRS standard on Presentation and Disclosure in Financial Statements (IFRS 18)
Other Events
Workshop on Primary Financial Statements
IASB resources
News
No |
Title |
Date published |
1. |
New IFRS Accounting Standard will aid investor analysis of companies’ financial performance |
9 April 2024 |
Educational webcasts and webinars
No |
Document |
Date published |
1. |
Webcast: Overview of the forthcoming IFRS Accounting Standard – IFRS 18 |
5 February 2024 |
Educational materials
No |
Document |
Date published |
1. |
Video: IASB members introduce IFRS 18 in English, French, Japanese, Portuguese, Simplified Chinese and Spanish |
9 April 2024 |
2. |
IFRS 18 on one page https://www.ifrs.org/content/dam/ifrs/project/primary-financial-statements/ifrs-standard/ifrs18-one-page-april2024.pdf |
9 April 2024 |
3. |
Project Summary: IFRS 18 – Presentation and Disclosure in Financial Statements |
9 April 2024 |
4. |
Effects Analysis: IFRS 18 – Presentation and Disclosure in Financial Statements |
9 April 2024 |
5. |
Feedback Statement: IFRS 18 – Presentation and Disclosure in Financial Statements |
9 April 2024 |
6. |
Reference Material: IFRS 18 – Presentation and Disclosure in Financial Statements |
9 April 2024 |