New International Financial Reporting Standards – IFRS 18

Nikolay Yovchev ()
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Nikolay Yovchev: University of National and World Economy, Department of Finance, Sofia, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 259-264

Abstract: The International Accounting Standards Board (IASB) has published its new standard IFRS 18 Presentation and Disclosure in Financial Statements, which will replace IAS 1 Presentation of Financial Statements. The new standard is the result of the so-called Primary Financial Statements project, aims to improve the way companies communicate in their financial statements. The standard sets out requirements for the presentation and disclosure of information in financial statements and includes new requirements for presentation and disclosure in financial statements, with a focus on the income statement.

Keywords: Presentation; income statement; operating category; financing category; investing category (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:259-264

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