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The Standard should be read in the context of its objective and the Basis for Conclusions the Preface to IFRS Accounting Standards

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IFRS 18 Presentation and Disclosure in Financial Statements seeks to respond to these demands by requiring a more structured

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This Standard sets out requirements for the presentation and disclosure of information in general purpose financial statements

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IFRS 18 includes requirements for all entities applying IFRS for the presentation and disclosure of information in financial

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IFRS 18 is effective for annual reporting periods beginning on or after 1st January 2027 early application is permitted with

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IFRS 18 replaces IAS 1 and responds to investor demand for better information about an entity s financial

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IFRS Standards can be used free of charge for non commercial purposes such as preparing corporate disclosures Any other use

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This publication contains an illustrative statement of profit or loss for a retail and investment banking group under IFRS 18 and

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IFRS 18 sets out requirements for the presentation and disclosure of information in general purpose financial statements financial