IFRS 18 Unpacked: Practical Guidance for Implementation
Practical Guidance for Navigating IFRS 18
IFRS 18 Presentation and Disclosure in Financial Statements introduces significant changes to the way financial performance is presented and disclosed. While the standard does not change how transactions are recognised or measured, it does change how financial information is organised, reported and communicated to users of financial statements.
To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.
IFRS 18 is applicable for years beginning on or after 1 January 2027 and whether you are assessing the impact of IFRS 18, updating reporting processes or preparing for adoption, this guide provides a practical resource to support your transition.
Download the guide for a detailed exploration of IFRS 18 and its implications for your financial statements.
What’s included in the guide?
The guide provides practical insights, explanations and examples covering the major changes introduced by IFRS 18, including:
- New Income Statement Structure
Understand the new income statement categories, mandatory subtotals and presentation requirements, together with the key judgements that may arise when applying the new framework. - Management-defined Performance Measures (MPMs)
Explore the new disclosure requirements for measures such as adjusted profit and EBITDA, including when an MPM exists and the disclosures that may be required. - Grouping of information
Learn how IFRS 18 changes the way information is grouped, separated and presented throughout the financial statements to improve transparency and comparability. - Implementation and Transition
Gain practical insights into implementation challenges, transition requirements and the broader impacts on reporting processes, systems and stakeholder communications.
Download the IFRS 18 Guidance Document
Access practical guidance, examples and implementation insights to help your organisation prepare for IFRS 18.
Why IFRS 18 Matters
IFRS 18 aims to improve consistency, comparability and transparency in financial reporting. While the changes may appear presentation-focused, many organisations will need to assess the wider implications for financial reporting processes, performance measures and external communications. Early planning can help ensure a smoother transition and avoid unexpected implementation challenges.
Available Languages
The IFRS 18 Guidance Document is currently available in:
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