IFRS 18 changes to financial statement presentation
The International Accounting Standards Board (IASB) has published a revised accounting standard affecting the presentation of financial statements, IFRS 18 Presentation and Disclosure in Financial Statements. The old standard IAS 1 Presentation of Financial Statements has been with us in one form or another since 1997, so the IASB considered it was time for a refresh. IFRS 18 will become […]