IFRS18 Presentation and Disclosure in Financial Statements - summary

The contents:
00:00 Introduction
00:54 Development, effective date, objective and structure of IFRS 18
02:23 General requirements for financial statements
04:55 Statement of profit or loss (biggest changes here!)
09:19 Statement of other comprehensive income
10:05 Statement of financial position
11:28 Statement of changes in equity
12:27 Notes
This video is a short summary of IFRS 18 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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[@CA.Journey_with_umaima]

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[@AccountingwithSK]

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[@CPDbox]

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[@puiyucheng9866]

Should exchange difference be divided into three categories too? e.g. Ex. Diff. on trade receivables is operating, that on cash is investing and that on loan is financing.

[@CPDbox]

Yes.

[@puiyucheng9866]

​@CPDbox Then such classification of exchange difference should be in line with the cashflow statement preparation too. i.e. Exchange difference on investing and financing activities and on cash equivalent should be added back in operating cashflow under indirect method.

[@istiaqmohammedrony656]

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