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      What's the issue?

      In its March 2026 meeting, the IFRS® Interpretations Committee voted for the first time to finalise new agenda decisions addressing IFRS 18 Presentation and Disclosure in Financial Statements. Several of these decisions are likely to mean changes in practice, so companies will need to keep a close eye on the outcomes as they prepare financial statements under the new standard.

      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
      For the first time, the Committee has voted to finalise new agenda decisions addressing IFRS 18 – quite a lot of them!

      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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