This module will enable you to
- Understand the reasons for replacing IAS 1
- Outline the key differences in IFRS 18, versus IAS 1
- Explain the required structure of the statement of profit or loss
- Understand the changes made to required disclosures
- Aggregate and disaggregate key numbers correctly
About the module
This short course takes a look at what changes IFRS 18 will bring in its wake, and how those could affect you and your organisation or clients.
A new IFRS Accounting Standard is a big deal and it has taken eight years to see IFRS 18 through to publication. It will have an impact on everybody using IFRS as their reporting framework, due to its nature as a foundational standard. Key areas of interest include changes to the structure of the profit or loss account and disclosures around management performance measurements.
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More in this series
Take a look more modules from the series: IFRS Updates 2024-25
