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      What's the issue?

      In November, the IFRS® Interpretations Committee devoted most of its meeting to IFRS 18 Presentation and Disclosure in Financial Statements, which is effective for 2027. The Committee discussed lots of IFRS 18 issues, but one that generated lots of interest was the presentation of taxes that are not income taxes.

      In our latest video, part of a series on key discussions by the Committee, Brian O’Donovan summarises what was covered.

      Brian O'Donovan
      Brian O'Donovan

      Global IFRS and Corporate Reporting Leader

      KPMG International

      Read the transcript
      Companies will be required to consider final agenda decisions when they prepare their first financial statements using IFRS 18. So these discussions were very timely.

      Brian O’Donovan,

      KPMG Global IFRS and Corporate Reporting Leader, and IFRS Interpretations Committee member

      Find out more

      Visit our IFRIC agenda decisions page for previous videos from Brian, summarising key discussions at the IFRS Interpretations Committee.

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