Can I read IFRS 18 Goodwill and Financial Disclosure on EtoBox?

IFRS 18 Goodwill and Financial Disclosure by AkaBoyy is a document available to read on EtoBox.

What is IFRS 18 Goodwill and Financial Disclosure about?

IFRS 18, issued by the IASB in April 2024, introduces new categories in the statement of profit or loss and mandatory subtotals, impacting the Financial Reporting exam from September 2025. Key categories include operating, investing, financing, income taxes, and discontinued operations, with detailed guidance on aggregation and disaggregation of items. The standard also affects the statement of cash flows and requires candidates to prepare financial statements in accordance with IFRS 18 formats.

Author

AkaBoyy

Language

EN