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Video of IFRS18 Presentation and Disclosure in Financial Statements - summary in IFRS Certificate course by Silvia of CPDbox channel, video No. 28 free certified online
The contents:
00:00 Introduction
00:54 Development, effective date, objective and structure of IFRS 18
02:23 General requirements for financial statements
04:55 Statement of profit or loss (biggest changes here!)
09:19 Statement of other comprehensive income
10:05 Statement of financial position
11:28 Statement of changes in equity
12:27 Notes
This video is a short summary of IFRS 18 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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