IFRS 18 and Ind AS 118 will standardise profit-and-loss presentation, redefine operating profit, and regulate management-defined performance measures. The change aims to improve transparency, ...
On April 9, 2024, the IASB (International Accounting Standards Board) issued IFRS 18 - Presentation and Disclosure in Financial Statements. IFRS 18 replaces IAS 1 - Presentation of Financial ...
IFRS 18, the new IFRS accounting standard effective from 1 January 2027, introduces three main changes; the presentation of newly defined subtotals in the income statement, new requirements for ...
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