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Mensuel de mai 2024 - Banque privée / Economie

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New standard: IFRS 18 - knocking at the door of IFRS accounts’ preparers
By Anca BRUNET MANDRU, FCCA, MBA, Senior Manager, CMAAS, PwC, Luxembourg   Issued by the International Accounting Standard Board (IASB) on 9 April 2024, IFRS 18 “Presentation and Disclosure in Financial Statements” will replace the existing IAS 1 “Presentation of Financial Statements” for annual periods beginning on or after 1 January 2027. The application of the new standard is required to be retrospective, early application being permitted. In the year of adoption, IFRS 18 requires a reconciliation for the comparative period for each line item in the statement of profit or loss between the restated amounts presented applying the new standard and the amounts previously presented applying IAS 1. Same requirement applies for the interim financial statements...
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