UKEB Surveys: IFRS 18 Presentation and Disclosure in Financial Statements

The IASB published IFRS 18 Presentation and Disclosure in Financial Statements with an effective date of annual reporting periods beginning on or after 1 January 2027. As part of the UKEB’s endorsement and adoption work, it is now seeking UK stakeholder views on the IASB’s standard. To aid its endorsement work, the UKEB has launched surveys for UK users of accounts and preparers to gather their views on IFRS 18. The surveys take around 20–40 minutes to complete (depending on stakeholders’ familiarity with IFRS 18) and are available online and in PDF. Stakeholder comments are welcome until 6 September 2024.

Click to participate in our user and preparer surveys. If you have any questions regarding the surveys, please contact us at IFRS18@endorsement-board.uk.

The recording of the UKEB Webinar on IFRS 18 and a webcast of discussion between UKEB Technical Director, Seema Jamil-O’Neill, and IASB Member, Nick Anderson, introducing the key requirements of IFRS 18, is now available. For further information on IFRS 18 see the UKEB project page and the IASB website.