Pwc's Cfodirect Podcast

IFRS financial performance reporting – The new landscape

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Sinopsis

Text us your thoughts on this episodeThis episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on presentation and disclosure in financial statements, with a focus on updates to the income statement. This is a significant development in IFRS financial reporting - even companies not reporting under IFRS will want to be aware of these updates. In this episode, we discuss:1:10 – An overview of the new standard5:00 – Aggregation and disaggregation (impacting all primary financial statements and notes)9:00 – Structural changes to the statement of profit or loss18:25 – Getting started with implementation and the timeline21:19 – Management-defined performance measuresFor more information, read our publication, IFRS 18 is here: redefining financial performance reporting. Additionally, follow this podcast on your favorite podcast app for more episodes.Gary Berchowitz is the non-financial instruments leader in PwC’s Global Assurance Qu