IFRS 18 and the new income statement.
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Date
2026-02-24
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Daily Monitor
Abstract
Accounting rules rarely make headlines. But every so often, a new rule quietly changes how companies explain their results. IFRS 18 is one of those rules issued by the International Accounting Standards Boards in April 204, it will replace the International Accounting Standards Board (IASB) I and take effect for annual periods beginning on or after January 1, 2027.
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Wamala, D. (2026). IFRS 18 and the new income statement. Daily Monitor.