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Standard Practice

Standard Practice

著者： Meredith Mednick CPA CA
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Standards aren't just boxes to check. This show digs into the audit, accounting, and tax rules that shape the profession and what they actually mean when you're the one applying them.© 2026 Earmark Media LLC マネジメント マネジメント・リーダーシップ 経済学
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  • IFRS 18: Presentation and Disclosure in Financial Statements

    IFRS 18: Presentation and Disclosure in Financial Statements
    2026/08/20

    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/

    Earn CPE for Listening to This Podcast
    https://www.earmark.app/

    This podcast is a production of Earmark Media
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    52 分
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