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IFRS 18 changes financial performance reporting
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MAP20240017880
Chan, Víctor ‌
IFRS 18 changes financial performance reporting
IFRS 18 requires all companies using IFRS standards to provide relevant information that enhances transparency in their financial performance
En: EY - Global. - 14 de mayo de 2024 ; 8 p
Sumario: The International Accounting Standards Board (IASB) published IFRS 18 Presentation and Disclosure in Financial Statements in April 2024. This new standard will help companies to provide information about their financial performance that is useful to users of financial statements in assessing the prospects for future net cash inflows to the company and in assessing management's stewardship of the company's economic resources. It represents the completion of a major standard-setting project on the presentation of financial statements and, therefore, will have significant implications for many companies reporting under IFRS
1. IFRS ‌. 2. Mercado de seguros ‌. 3. Transparencia financiera ‌. 4. Contabilidad financiera ‌. 5. Empresas ‌. 6. Normas internacionales de información financiera ‌. 7. Empresas ‌. I. Ernst & Young ‌. II. Title.