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Category: Accounting and Reporting

IFRS 18: A Complete Guide to Presentation and Disclosure in Financial Statements

What changes from IAS 1, how the new income statement structure works, and what entities need to do for transition.

IFRS 18 for Entities That Invest in Assets as a Main Business Activity

How the main business activity assessment changes classification, operating profit, and key investment-related income and expenses

IFRS 18 for Entities Engaged in Providing Financing to Customers

A technical guide to the special operating and financing classification rules for entities whose business includes financing customers.

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