IFRS 18: A New Era in Financial Reporting
Introduction: The International Accounting Standards Board (IASB) issued IFRS 18, “Presentation of Financial Statements,” on April 9, 2024. This new standard is designed to enhance the clarity, comparability, and decision-usefulness of financial statements. It will significantly impact both large and small and medium-sized enterprises (SMEs) that adopt International Financial Reporting Standards (IFRS). Key Changes Introduced […]
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