The European Financial Reporting Advisory Group (EFRAG) has announced a hybrid event with EFFAS Benelux and the International Accounting Standards Board (IASB) on 2 December 2026 for investors and analysts. The event will examine the implications of IFRS 18 Presentation and Disclosure in Financial Statements, which takes effect for annual reporting periods beginning on or after 1 January 2027. Participants can attend online or in Brussels. The first session will focus on new subtotals in the statement of profit or loss, management-defined performance measures, and the aggregation and disaggregation of financial information. The second session will provide updates on IASB and EFRAG projects concerning cash flow statements and intangible assets. It will also address connectivity between financial and sustainability reporting, including feedback on EFRAG’s discussion paper, and agenda consultation.
European Financial Reporting Advisory Group announces IFRS 18 event for investors and analysts ahead of 2027 application
The European Financial Reporting Advisory Group will co-host a hybrid event for investors and analysts on 2 December 2026 ahead of IFRS 18’s application to annual reporting periods beginning on or after 1 January 2027. Discussions will examine new profit or loss subtotals, management-defined performance measures, and aggregation and disaggregation of financial information. A second session will cover financial and sustainability reporting projects.