EFRAG Releases Summary Reports on the Educational Sessions on IFRS 18 Presentation and Disclosure in Financial Statements

EFRAG Releases Summary Reports on the Educational Sessions on IFRS 18 Presentation and Disclosure in Financial Statements

By Ez-XBRL Team 29 July, 2024
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July 23, 2024

EFRAG has issued summary reports on the educational sessions on IFRS 18 held on 7 June for corporates and on 11 June for financial institutions (including insurance companies & conglomerates).
Jointly with the IASB and some of its member organisations, EFRAG held educational sessions on IFRS 18 Presentation and Disclosure in Financial Statements. The first session for corporates was held on 7 June; consult the summary report. The session for financial institutions (including insurance companies and conglomerates) was held on 11 June; consult the summary report.

The summary reports summarise the feedback received during the events, including panellists’ views and experience with the new requirements, related to the following topics:

– Categories and subtotals
– Management-defined Performance Measures (MPMs)
– Grouping – aggregation and disaggregation – of information
– Limited changes to the cash flow statement, effective date and transition requirements

To find out more details please visit : https://www.efrag.org/

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