Prezentarea și dezvăluirea informațiilor în situațiile financiare: abordări noi conform IFRS 18

Abstract

In an increasingly complex and digitalized economic environment, the need for relevant, transparent, and comparable financial information has become a priority for users of financial statements. This has led the International Accounting Standards Board (IASB) to issue in April 2024 IFRS 18, “Presentation and Disclosure in Financial Statements,” aiming to improve the structure and content of internationally accepted financial statements. The new standard, which replaced IAS 1 “Presentation of Financial Statements” proposes a more uniform approach of the information presentation, particularly regarding the statement of profit or loss and accounting policies related to the classification of income and expenses. This article analyzes the new requirements introduced by IFRS 18, such as the grouping of income and expenses by business categories (operational, investment and financing), mandatory presentation of defined subtotals, as well as disclosure of management-defined performance measures (MPMs). The conclusions emphasize the strategic importance of IFRS 18 in enhancing the analytical usefulness of financial reporting and the necessity for companies to prepare for the new requirements. CZU: 657.37:006.44; JEL Classifications: M41