Новият МСФО 18 Представяне и оповестяване във финансовите отчети
The New IFRS 18 Presentation and Disclosure in Financial Statements

Author(s): Kiril Bashikarov
Subject(s): Politics / Political Sciences, Politics, Economy, Supranational / Global Economy, Business Economy / Management, Economic policy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: presentation; disclosure; IFRS; financial statements; statement of profit or loss
Summary/Abstract: This report aims to present the new requirements of IFRS 18 Presentation and disclosure in financial statements. They include: requirements to classify all income and expenses included in the statement of profit or loss into one of five categories and to present two new mandatory subtotals; disclosure about management-defined performance measures and enhanced guidance on the aggregation of information across all the primary financial statements and the notes. The new standard will give investors more transparent and comparable information about companies’ financial performance, thereby enabling better investment decisions.

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