IFRS 18

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.