The way companies communicate their financial performance is set to change with the new
IFRS 18 Presentation and Disclosure in Financial Statements. The standard is effective from 1 January 2027, can be early-adopted and will have an impact on all companies.
Responding to investor calls for more relevant and transparent information, IFRS 18 introduces a more structured income statement, brings management‑defined performance measures into the audited financial statements, and enhances how information is grouped across the financial statements.
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