IFRS 18: Presentation and Disclosure in Financial Statements

Workshop outline

1. 1Why IFRS 18?Drivers of change and effective date · The three objectives and the effect of the standard on sectors · A full comparison with the previous positionSlide 4
2. 2The new statement of profit or lossThe five categories and the mandatory subtotals · Aggregation and disaggregation rules · Numerical models and the classification of ambiguous itemsSlide 10
3. 3Statement of cash flowsThe new starting point: operating profit · Classifying interest and dividends · The detailed cash flow modelSlide 24
4. 4Management-defined performance measures (MPMs)The concept and the four disclosure requirements · Non-recurring gains and costs · Worked examples and reconciliationsSlide 30
5. 5Implementation and summaryOperational readiness and systems · Implementation and transition roadmap · Summary of special cases and executive summarySlide 38

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