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A Closer Look at the New IFRS Accounting Standard IFRS 18 „Presentation And Disclosure In Financial Statements” and his Impact on Company Reporting in the Future

In April 2024, the International Accounting Standards Board (IASB) has published a new accounting standard to be used by IFRS reporters from 2027, IFRS 18 ”Presentation and Disclosure in Financial Statements”. The new standard will transform the look of the income statement and aims to improve compa...

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Hovedforfatter: ANDREEA PAULA DUMITRU
Format: Artigo
Sprog:Inglês
Udgivet: Nicolae Titulescu University 2026-06-01
Serier:Global Economic Observer
Fag:
accounting standards
financial statements
comparability
stakeholders
Online adgang:http://www.globeco.ro/wp-content/uploads/vol/split/vol_14_no_1/geo_2026_vol14_no1_art_005.pdf
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