New IFRS Accounting Standard will aid Investor Analysis of Companies’ Financial Performance

The new standard, IFRS 18 Presentation and Disclosure in Financial Statements, developed by the International Accounting Standards Board, will give investors more insightful information about companies’ financial performance. It will affect all companies using IFRS Accounting Standards.

IFRS 18 introduces three sets of requirements to improve companies’ reporting of financial performance and aid investor analysis and comparison:
• Improved comparability in the statement of profit or loss (income statement)
• Enhanced transparency of management-defined performance measures
• More useful grouping of information in the financial statements.

IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027.

IFRS 18 replaces IAS 1 Presentation of Financial Statements. IFRS 18, the Illustrative Examples and the Basis for Conclusions are available to IFRS Digital subscribers. An IFRS Digital subscription may be purchased on: or a PDF version of the standard on:

Support to implement IFRS 18 is available via the IFRS 18 implementation webpage, on:

The completed project page, containing supporting material, along with IFRS 18, is available on: