Skip to main content
Submit RFP
Contact Us

      The way companies communicate their financial performance is set to change under 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.

      Submit RFP

      Find out how KPMG's expertise can help you and your company.

      Key changes and readiness questions

      vertical_split

      Structured income statement

      Operating, investing and financing categories plus new defined subtotals.

      insert_chart_outlined

      Management-defined measures

      Disclosures for MPMs, calculation methodology and reconciliation to IFRS measures.

      tenancy

      Aggregation and disaggregation

      Reconsider line items, level of detail and presentation of material information.

      Is your organisation ready?

      • Which items may need to be reclassified?
      • Which public KPIs may qualify as MPMs?
      • Are data, systems and controls ready?
      • How will comparative information be prepared?
      Illustrative disclosures | IFRS 18


      Download our new IFRS 18 guide

      Download

      How KPMG can help

      legend_toggle

      Impact assessment

      Gap analysis, complexity areas and implementation roadmap.

      stacked_bar_chart

      Financial statements

      Classification, new subtotals and note structure.

      checklist

      Performance measures

      MPM inventory, methodology and required reconciliations.

      tune

      Systems and controls

      Data requirements, close process and internal controls.

      cast_for_education

      Training

      Workshops for finance teams, management and audit committees.

      Start preparing for IFRS 18 today


      Request an initial IFRS 18 readiness assessment for your organisation.

      Request an assessment

      Contacts

      Discover more

      Key areas to consider as banks prepare for IFRS 18
      Read more

      Key areas to consider as insurers prepare for IFRS 18
      Read more

      Key areas to consider as telcos prepare for IFRS 18
      Read more