IFRS 18: Presentation and Disclosure in Financial Statements
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IFRS 18: Presentation and Disclosure in Financial Statements
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IAS 1 is gone, and IFRS 18 doesn't just tweak the edges. It rewrites how entities present their statement of profit or loss, and it's going to change how you read financial statements for years to come.
In this episode, Meredith Mednick, CPA, CA is joined by Blake Oliver, CPA. They break down what's actually new: a mandatory five-category framework for classifying every item of income and expense, fresh rules on aggregation and disaggregation, and new required subtotals in the P&L. They also cover what preparers need to have sorted before the standard kicks in for periods beginning on or after January 1, 2027.
If you work with IFRS financial statements in any capacity, whether you're preparing them, auditing them, or just trying to make sense of them, this is the one to listen to before the transition clock runs out.
Connect with Blake
Website: https://earmarkcpe.com/
LinkedIn: https://www.linkedin.com/in/blaketoliver
Connect with Meredith
LinkedIn: https://www.linkedin.com/in/meredithmednick/
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This podcast is a production of Earmark Media