Below, IASB Technical Staff members Nick Barlow and Juliane-Rebecca Upmeier introduce IFRS 18 Presentation and Disclosure in Financial Statements, the forthcoming IFRS Accounting Standard, that will set out the overall requirements for presentation and disclosures in the financial statements. This new Standard responds to investors’ demand for better information about companies’ financial performance. It will affect all companies and all investors.

IFRS 18 is expected to be issued in April 2024.