IFRS 18 & 19 Presentation
Stay informed on the latest developments in IFRS Accounting Standards with this comprehensive presentation on IFRS 18 – Presentation and Disclosure in Financial Statements and IFRS 19 – Subsidiaries without Public Accountability: Disclosures. The presentation highlights the key changes introduced by IFRS 18, including new statement of profit or loss categories, required subtotals, management-defined performance measures (MPMs), and enhanced aggregation and disclosure requirements.
It also explains how IFRS 19 enables eligible subsidiaries to apply full IFRS Accounting Standards while benefiting from significantly reduced disclosure requirements, helping to simplify reporting and reduce compliance costs. Both standards become effective from 1 January 2027, with early application permitted in certain cases. This resource is ideal for finance professionals, auditors, accountants, regulators, and students seeking a practical overview of these important standards.