Новият международен стандарт за финансово отчитане – МСФО 18
New International Financial Reporting Standards – IFRS 18

Author(s): Nikolay Yovchev
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: : Presentation; income statement; operating category; financing category; investing category
Summary/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.

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