МСФО (IFRS) 18
Presentation and Disclosure in Financial Statements
Представление и раскрытие информации в финансовой отчетности
Version:
May 2024
Effective:
1 January 2027
Objective
1
Scope
2
General requirements for financial statements
9
Objective of financial statements
9
A complete set of financial statements
10
The roles of the primary financial statements and the notes
15
Identification of the financial statements
25
Frequency of reporting
28
Consistency of presentation, disclosure and classification
30
Comparative information
31
Aggregation and disaggregation
41
Principles of aggregation and disaggregation
41
Offsetting
44
Statement of profit or loss
46
Categories in the statement of profit or loss
47
Totals and subtotals to be presented in the statement of profit or loss
69
Items to be presented in the statement of profit or loss or disclosed in the notes
75
Statement presenting comprehensive income
86
Other comprehensive income
88
Statement of financial position
96
Classification of assets and liabilities as current or non-current
96
Items to be presented in the statement of financial position or disclosed in the notes
103
Statement of changes in equity
107
Information to be presented in the statement of changes in equity
107
Information to be presented in the statement of changes in equity or disclosed in the notes
109
Notes
113
Structure
113
Management-defined performance measures
117
Capital
126
Other disclosures
130
Appendix A. Defined terms
app.A
Appendix В. Application guidance
app.B
Appendix C. Effective date and transition
app.C