IFRS 18: Presentation and Disclosure in Financial Statements
Replaces IAS 1 for periods beginning on or after January 1, 2027. Introduces defined categories in the income statement (operating, investing, financing), required subtotals, management-defined performance measures (MPMs) disclosure, and enhanced aggregation/disaggregation requirements.
Pourquoi IFRS 18 est important
IFRS 18 is the most significant presentation overhaul in over two decades. Canadian reporting issuers need to plan transition disclosures and restated comparatives now.
Référentiel: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IFRS 18 ?
Replaces IAS 1 for periods beginning on or after January 1, 2027. Introduces defined categories in the income statement (operating, investing, financing), required subtotals, management-defined performance measures (MPMs) disclosure, and enhanced aggregation/disaggregation requirements.
Pourquoi IFRS 18 est-il important pour un audit ?
IFRS 18 is the most significant presentation overhaul in over two decades. Canadian reporting issuers need to plan transition disclosures and restated comparatives now.
À quel référentiel appartient IFRS 18 ?
IFRS 18 relève de : International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Normes connexes — International Financial Reporting Standards (IFRS)
Voyez comment Auditus vérifie IFRS 18
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IFRS 18.