Presentation and Disclosure in Financial Statements (IFRS 18/AASB 18)

Corporate Reporting Insights

BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

• A new Australian standard for presentation and disclosure in financial statements (AASB 18) (June 2024)
• IFRS 18 is here - Your primary financial statements will look different from 2027 (April 2024).

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

• IFRS 18 Presentation and Disclosure in Financial Statements (refer Appendix 1 – effective for annual periods beginning on or after 1 January 2027).

► IFRS in Practice

Practical information about the application of key aspects of IFRS, including industry specific guidance.

► IFR Bulletins

Focus on the latest developments in international financial reporting.

• IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements (IFRB 2024 04).

Webinars

BDO Australia conducts monthly complimentary webinars as an easy way to stay up to date with changes to accounting standards and other financial reporting developments. Recent webinars on this topic include:

• New IFRS 18 Presentation and Disclosure in Financial Statements (December 2024).