Support for IFRS 18 Implementation
– effective from 1st January, 2027 with restatement of 2026 balances
Our services
The implementation of IFRS 18 affects several key aspects of how financial performance is presented. New categories in the statement of profit or loss, mandatory subtotals, and more disciplined disclosure of management-defined performance measures all come into focus. The change is not merely a technical accounting matter. It can have a direct impact on the structure of the financial statements, reporting logic, internal definitions and external financial communication. Our objective is to help clients preparing for IFRS 18 in a timely, structured and commercially meaningful way.
As part of this service, we assess the expected impact of IFRS 18 on the statement of profit or loss, the cash flow statement, disclosures and management performance metrics, and then recommend the accounting, reporting and documentation steps needed for implementation. From impact assessment through target-state design to practical implementation support, we help developing solutions that are aligned with the company’s operations, group reporting expectations and audit requirements.
If you would like to learn more, please read our IFRS 18 specific one-pager.
