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      Bookmark this page for developments aimed at enhancing information for users of financial statements – including the new standard IFRS 18 Presentation and Disclosure in Financial Statements.

      Our latest insights

      IASB issues targeted amendments to IAS 28 ahead of IFRS 18
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      KPMG insights into the presentation and disclosure standard, IFRS 18
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      IFRS 18 – five new agenda decisions
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      Companies encouraged to apply materiality and to provide company-specific disclosures
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      Other presentation and disclosure issues

      Amendments focus on disclosures only
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      Revised practice statement focusing on telling a coherent story
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      IAS 1 amendments effective January 2024
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      A new definition of and clarifications on accounting estimates
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      Guides to financial statements

      Our practical guide to IFRS Accounting Standards
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      Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards
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      KPMG insights on applying IFRS® Accounting Standards
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