BDO publishes its June 2026 IFRS 18 Illustrative Interim Financial Statements

BDO has published its Interim Illustrative IFRS Financial Statements for the half-year ended 30 June 2026. These illustrative financial statements were prepared from the perspective of an early adopter of IFRS 18 Presentation and Disclosure in Financial Statements. 

This publication is a great resource for anyone who prepares or reviews interim financial statements applying IFRS 18, as it illustrates the effect of IFRS 18 on financial statements and includes extensive BDO commentary explaining those effects.

The publication may be accessed here.