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. Effective date and transition (BC414-BC423)
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Effective date and transition (BC414-BC423)

Comparing proposed amendment...
BC414-BC417
Disclosure on initial application (paragraphs C2-C3 and C6) (paras. BC418-BC420)
Interim financial statements (paragraphs C4-C6) (paras. BC421-BC422)
Investments in associates and joint ventures (paragraph C7) (para. BC423)
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