IFRS 18 - Improving presentation and disclosure in financial statements

Topic area:
Status: 15.04.2024 |
Current
Key words:
IFRS
Initiative
Official name
IFRS 18 Presentation and Disclosure in Financial Statements
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
Summary
Status
Status

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Current version
Final version
09.04.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Endorsement Advice - IFRS 18 Presentation and Disclosure in Financial Statements (binding, EU)
Level 2
–
Level 3 / Other
Amendments of IAS 7 – Disclosure initiative (non-binding, Amendment, INT)
IFRS Accounting Taxonomy 2024 - Update 1 - IFRS 18 (non-binding, INT)
Uncertainties in financial statements - Proposed illustrative examples (non-binding, INT)

Source: IASB, IFRS 18 Presentation and Disclosure in Financial Statements, 2024