Education workshop on IFRS 18
25 Mar 2024
The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) will hold a virtual education workshop on IFRS 18 'Presentation and Disclosure in Financial Statements' on 22 April 2024.
The purpose of the session is to inform academics involved in teaching financial reporting modules on the new requirements in IFRS 18 coming into effect on 1 January 2027. The session also aims to stimulate academic discussion and research that will be useful for the post-implementation review of IFRS 18.
The workshop will be structured in three sections: 1) New defined subtotals in the statement of profit or loss; 2) Requirements for aggregation and disaggregation, and 3) Management-defined performance measures.
Please click for more information and registration on the EAA website.
