May 2024: Hello IFRS 18
IFRS Talks - PwC's Global IFRS podcast
Introduction to IFRS 18: Key Changes and Implications
This chapter explores the upcoming IFRS 18 standards set to replace IAS 1 in 2027, focusing on the need for improved performance reporting and clarity in financial statements. It discusses the complexities of new subtotals in the profit or loss statement, aiming for better disaggregation of information to aid stakeholders while highlighting challenges in implementation.
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