ESMA releases Public Statement on IFRS 18 Presentation and Disclosure in Financial Statements
ESMA releases Public Statement on IFRS 18 Presentation and Disclosure in Financial Statements
The European Securities and Markets Authority (ESMA) has released a Public Statement ‘Reshaping performance: Implementation of IFRS 18 Presentation and Disclosure in Financial Statements.’
This Public Statement provides a summary of the requirements of IFRS 18, highlighting key matters that entities should consider, including the interaction with Alternative Performance Measures (APMs) and European Single Electronic Format (ESEF) reporting.
The Public Statement may be accessed here.
This Public Statement provides a summary of the requirements of IFRS 18, highlighting key matters that entities should consider, including the interaction with Alternative Performance Measures (APMs) and European Single Electronic Format (ESEF) reporting.
The Public Statement may be accessed here.