IFRS 18 changes financial performance reporting

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004b 4500</leader>
    <controlfield tag="001">MAP20240017880</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20241105132803.0</controlfield>
    <controlfield tag="008">171127s2024    esp||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">219</subfield>
    </datafield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20240022587</subfield>
      <subfield code="a">Chan, Víctor </subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">IFRS 18 changes financial performance reporting</subfield>
    </datafield>
    <datafield tag="500" ind1=" " ind2=" ">
      <subfield code="a">IFRS 18 requires all companies using IFRS standards to provide relevant information that enhances transparency in their financial performance</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">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</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20180004933</subfield>
      <subfield code="a">IFRS</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080586294</subfield>
      <subfield code="a">Mercado de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080615703</subfield>
      <subfield code="a">Transparencia financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080609863</subfield>
      <subfield code="a">Contabilidad financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080546991</subfield>
      <subfield code="a">Empresas</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080635411</subfield>
      <subfield code="a">Normas internacionales de información financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080546991</subfield>
      <subfield code="a">Empresas</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080438654</subfield>
      <subfield code="a">Ernst & Young</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="a">EY - Global</subfield>
      <subfield code="g">14 de mayo de 2024 ; 8 p</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="u">https://www.ey.com/en_gl/insights/ifrs/ifrs-18-changes-financial-performance-reporting</subfield>
    </datafield>
  </record>
</collection>