IFRS 18 changes financial performance reporting

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>IFRS 18 changes financial performance reporting</title>
</titleInfo>
<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20240022587">
<namePart>Chan, Víctor </namePart>
<nameIdentifier>MAPA20240022587</nameIdentifier>
</name>
<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080438654">
<namePart>Ernst & Young</namePart>
<nameIdentifier>MAPA20080438654</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">esp</placeTerm>
</place>
<dateIssued encoding="marc">2024</dateIssued>
<issuance>monographic</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
</physicalDescription>
<abstract displayLabel="Summary">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</abstract>
<note>IFRS 18 requires all companies using IFRS standards to provide relevant information that enhances transparency in their financial performance</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20180004933">
<topic>IFRS</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080586294">
<topic>Mercado de seguros</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080615703">
<topic>Transparencia financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080609863">
<topic>Contabilidad financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080546991">
<topic>Empresas</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080635411">
<topic>Normas internacionales de información financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080546991">
<topic>Empresas</topic>
</subject>
<classification authority="">219</classification>
<location>
<url displayLabel="electronic resource" usage="primary display">https://www.ey.com/en_gl/insights/ifrs/ifrs-18-changes-financial-performance-reporting</url>
</location>
<relatedItem type="host">
<part>
<text>14 de mayo de 2024 ; 8 p</text>
</part>
<name>
<namePart>EY - Global</namePart>
</name>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">171127</recordCreationDate>
<recordChangeDate encoding="iso8601">20241105132803.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20240017880</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>