We help your company move smoothly to IFRS 18 (Presentation and Disclosure in Financial Statements) — from impact assessment and income statement reclassification to preparing your financial system and team ahead of the mandatory effective date.
The standard applies to annual periods beginning on or after 1 January 2027, with 2026 comparatives requiring reclassification.
Mandatory classification of items into operating, investing and financing categories, reshaping financial reporting entirely.
Documentation and reconciliation of Management-Performance Measures (MPMs) per the new requirements.
Analysis of the gap between your current financial reporting and IFRS 18 requirements.
Restructuring line items into the operating, investing and financing categories required by the standard.
Documenting and substantiating non-GAAP measures (MPMs) with the required note reconciliations.
Reconfiguring the chart of accounts and reporting templates to match the new structure.
Reviewing note-level aggregation and disaggregation policies under the "useful disclosure" principle.
Preparing reclassified historical comparatives to ensure consistency at transition.
Gap analysis and impact mapping across financial statements, systems and existing contracts.
Redesigning reporting templates and configuring the financial system and chart of accounts.
Running the new setup in parallel and upskilling the finance team on the new requirements.
Formal transition with confidence ahead of the mandatory January 2027 date.
Transitioning to IFRS 18 is not just a reclassification exercise — it touches systems, contracts and the performance metrics relied on by lenders and investors. Starting early gives you time to test and correct, instead of rushing near the mandatory date.
Every month of early preparation means an easier, lower-cost transition. We'd be glad to assess your company's readiness for IFRS 18.
