ifrs-18-presentation-and-disclosures

name	ifrs-18-presentation-and-disclosures
description	Use when preparing or reviewing full-IFRS financial-statement presentation and disclosure under IFRS 18, including operating/investing/financing categories, required profit-or-loss subtotals, management-defined performance measures, aggregation/disaggregation, comparatives, and transition.
status	active
metadata	{"portable":true,"category":"03-ifrs-specialised-standards","compatible_with":["claude-code","codex"]}

IFRS 18 Presentation and Disclosures

Use When

Use for full-IFRS annual or interim statement preparation, 2027 transition planning, early application assessment, review of profit-or-loss structure, management-defined performance measures (MPMs), comparative information, aggregation/disaggregation, and cross-note consistency.

Do Not Use When

Do not apply IFRS 18 to an IFRS for SMEs report unless the applicable reporting basis explicitly requires it. Do not infer compliance from a template, and do not issue final client reporting without current source verification and named professional review.

Prerequisites

• doctrine/references/ifrs-18-presentation-transition.md and doctrine/references/standards-transition-2027.md.
• skills/07-financial-statements-and-disclosures/financial-statements-preparation/.
• Current source record IF-IFRS18-PRESENTATION-2027 and the Digital Research verification manifest.

Inputs