Bookmark this page for developments aimed at enhancing information for users of financial statements – including the new standard IFRS 18 Presentation and Disclosure in Financial Statements.

      Our insights

      KPMG insights into the presentation and disclosure standard, IFRS 18

      IFRS 18 – five new agenda decisions

      Companies encouraged to apply materiality and to provide company-specific disclosures

      Amendments focus on disclosures only

      Other presentation and disclosure issues

      Revised practice statement focusing on telling a coherent story

      IAS 1 amendments effective January 2024

      A new definition of and clarifications on accounting estimates

      Guides to financial statements

      Our practical guide to IFRS Accounting Standards

      Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards

      KPMG insights on applying IFRS® Accounting Standards