IFRS 18 Explained | New Standard on Financial Statement Presentation
Автор: Yasir Yamin
Загружено: 2025-06-23
Просмотров: 6112
IFRS 18 is the new standard replacing IAS 1 on the presentation of financial statements, issued by the IASB to improve comparability and clarity across financial reporting. In this video, Sir Yasir Yamin walks you through:
✅ Why IFRS 18 was introduced
✅ Key changes from IAS 1
✅ Impact on profit subtotals (Operating profit, EBIT, etc.)
✅ Statement of financial performance formats
✅ New requirements on management-defined performance measures (MPMs)
This is a must-watch for anyone preparing for all accountancy students or accountants involved in financial reporting.
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