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  • IFRS 18 Presentation and Disclosure in Financial Statements
    IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted IFRS 18 sets out overall requirements for the presentation and disclosure in financial statements
  • 33. 4 Revenue disclosures - Viewpoint
    Reporting entities must disclose certain qualitative and quantitative information so that financial statement users can understand the nature, amount, timing, and uncertainty of revenue and cash flows generated from their contracts with customers These disclosures can be extensive and may require significant management judgment
  • Presentation and disclosure in the financial statements - KPMG
    IFRS 18 will enable companies to tell their story better through their financial statements Investors will benefit from greater consistency of presentation in the income and cash flow statements, and more disaggregated information
  • Understanding accounting, reporting and disclosure standards
    Reporting standards prescribe how to present things that are measured (or unmeasurable) Disclosure standards prescribe things to disclose publicly, which are typically defined by a regulatory body In accounting standards, measurements may allow for options, but these are known and fixed
  • IFRS 18 Disclosure in Financial Statements - KPMG Ghana
    IFRS 18 aims to standardize the structure of the income statement, enhance the comparability of financial data, and improve disclosure requirements to better reflect a company’s financial performance What are the key new requirements in IFRS 18?
  • Reporting disclosure - PwC
    Institutions must define data requirements, address technical aspects, and identify and address gaps in data budgets due to the new reporting and disclosure mandates A comprehensive approach is vital to ensure seamless implementation of CRR III and adherence to reporting standards
  • Accounting Standards: Enhancing Financial Transparency
    Explore how accounting standards improve financial transparency and impact reporting, with insights into recent developments and key components Accounting standards are essential for ensuring the clarity and reliability of financial information
  • 2. 9 Financial Statement Presentation, Including Other Comprehensive . . .
    Regulation S-X, Rule 5-02, includes a provision requiring commercial and industrial registrants to (1) separately disclose cash and cash items that are subject to restrictions on withdrawal or usage and (2) describe the provisions of those restrictions in a note to the financial statements
  • Sustainability reporting – Disclosure checklist
    Our disclosure checklist identifies the potential disclosures that may be required based on currently effective IFRS ® Sustainability Disclosure Standards as at 30 April 2025 – i e: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and; IFRS S2 Climate-related Disclosures It will help entities to:
  • Introduction to the ISSB and IFRS Sustainability Disclosure Standards
    IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term





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