For this issue of Accounting News, we have prepared further in-depth insights into IFRS 18 Presentation and Disclosure in Financial Statements for you. Following a broad overview article (Accounting News May 2024), a more detailed presentation of the
specifics for entities with a specific main business activity (Accounting News November 2024) and details with regard to the new structure of the income statement for entities without a specific main business activity (Accounting News February 2025), we examine
the criteria for identifying management-defined performance measures (MPMs) and the associated disclosure requirements. You can look forward to practical insights, examples and a detailed checklist.
Here you will find an overview of all topics of the past Accounting News (Download PDF, 0.5 MB).
Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
