The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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IFRS 18 Presentation and Disclosure in Financial Statements was issued by the International Accounting Standards Board (IASB) on 09 April 2024. The IASB will undertake activities to support implementation and consistent application of the Standard.
View key terms for IFRS 18 for definitions of common terminology.
An editorial correction has been made to rectify the erroneous numbering of a paragraph which was added to IFRS 1 First-time Adoption of International Financial Reporting Standards by IFRS 18 Presentation and Disclosure in Financial Statements.
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09 Apr 2024 |
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09 Apr 2024 |
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09 Apr 2024 |
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09 Apr 2024 |
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09 Apr 2024 |
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09 Apr 2024 |
Our webcasts provide an introduction into various aspects of IFRS 18.
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05 Feb 2024 |
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01 May 2024 |
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23 Sep 2024 |
Although the IASB does not provide a formal technical enquiry service, stakeholders may make us aware of implementation questions relating to IFRS 18.
For any other queries please contact us.
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