1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Introduction (paras. BC1-BC16)
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Introduction (paras. BC1-BC16)

Comparing proposed amendment...
BC1
The need for change (paras. BC2-BC3)
Proposals in the Exposure Draft General Presentation and Disclosures (paras. BC4-BC11)
Feedback on the Exposure Draft (paras. BC12-16)
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