Новият МСФО 18 “Представяне и оповестяване във финансовите отчети” – стандартизиран подход за подобряване на качеството на счетоводната информация
The New IFRS 18 “Presentation and Disclosure in Financial Statements” – a Standardized Approach to Improve the Quality of Accounting Information

Author(s): Lilyana Dzhoneva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: IFRS; financial reporting; presentation; disclosure
Summary/Abstract: The application of IFRS 18 Presentation and Disclosures in Financial Statements marks a significant change in accounting standards aimed at improving the quality and comparability of financial statements. This report examines the main changes introduced by the standard, focusing on its implications for the presentation of income, expenses and management-defined performance indicators. The analysis highlights the role of the standard in addressing long-standing challenges, such as inconsistent presentation of financial performance and inadequate disaggregation of material items that impede objective comparisons between entities. Through its focus on relevance, IFRS 18 aims to better align financial reporting practices with the needs of users.

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