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Presentation and Disclosure in Financial Statements April 2024 IFRS 18 IFRS® Accounting Standard International Accounting Standards Board
IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 18 Presentation and Disclosure in Financial Statements is issued by the International Accounting Standards Board (IASB). Disclaimer: To the extent permitted by applicable law, the International Accounting Standards Board (IASB) and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional. © IFRS Foundation 2024 Reproduction and use rights are strictly limited. Please contact the Foundation for further details at [email protected]. Any other use, such as—but not limited to—reporting software, investment analysis, data services and product development is not permitted without written consent. Copies of IASB publications may be ordered from the Foundation by emailing [email protected] or by visiting our shop at https://shop.ifrs.org. All rights reserved. The Foundation has trade marks registered around the world including ‘IAS®’, ‘IASB®’, the IASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, the IFRS for SMEs® logo, the ‘Hexagon Device’, ‘International Accounting Standards®’, ‘International Financial Reporting Standards®’, ‘NIIF®’ and ‘SIC®’. Further details of the Foundation’s trade marks are available from the Foundation on request. The Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, USA and operates in England and Wales as an overseas company (Company number: FC023235) with its principal office in the Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD.