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Classification of income and expenses in the statement of profit or loss IFRS 18

In April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 ‘Presentation and Disclosure in Financial Statements’, replacing IAS 1 ‘Presentation of Financial Statements’ for annual reporting periods beginning on or after January 1, 2027”.

1 min read | 30 Apr 2026
Internal controls: From compliance to competitive advantage Corporate finance

Well-designed internal controls can help to safeguard assets, streamline workflows, and free up resources

6 min read | 23 Dec 2025
6 factors to consider when obtaining a business loan or refinancing Corporate finance

Before approaching a lender for a loan, you need a clear idea about your wants/needs and what you’re willing to accept. See which factors your business should consider.

5 min read | 29 Oct 2025
Building a relationship with a new lender Corporate finance

Accurately telling your business’ story through its financial statements can help build a positive relationship with a lender.

10 min read | 29 Oct 2025
How to assess whether your financial statements are telling the right story Corporate finance

Ensuring your financial statements are accurate is critical to success with lenders.

9 min read | 29 Oct 2025
Insights into IFRS 15 IFRS

IFRS 15

Insights into IFRS 18 IFRS

IFRS 18

Financial reporting considerations of tariffs and other uncertain economic conditions Assurance Services

This publication identifies key financial reporting areas that entities should consider when evaluating the impact of tariffs and uncertain economic conditions on their business and financial statements.

Less than a minute | 20 Jul 2025
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