Recording of the first IASB webinar on IFRS 18 implementation
22 May 2024
On 16 May 2024, the IASB offered the first of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 'Presentation and Disclosure in Financial Statements'.
The one-hour webinar was dedicated to subtotals and categories in the statement of profit or loss and covered the introduction of three defined categories for income and expenses under IFRS 18 (operating, investing, and financing). It provided insights into the improved structure of income statements and the requirement to provide new defined subtotals, including operating profit.
A recording of the webinar is available on YouTube (please note that the webinar itself only begins after slightly more than two minutes of the recording).
