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Insights and Publications from AARO Academy

Receive interesting and important publications on finance insights from our panel of accounting experts at AARO Academy.

Disclosure of Management-defined Performance Measures (MPMs) under IFRS 18

In the past, entities have defined and voluntarily presented their own measures of performance, commonly referred to as alternative performance measures (APMs) or non-GAAP measures, in their financial statements. To

Introducing IFRS 19 Subsidiaries without Public Accountability: Disclosures

In a rapidly evolving financial landscape, the introduction of IFRS 19 promises to revolutionize how subsidiaries manage their accounting by simplifying disclosure requirements. IFRS 19 was Issued in May 2024

A more structured statement of profit or loss under IFRS 18

To improve the structure of the statement of profit or loss, IFRS 18 Presentation and Disclosure in Financial Statements introduces: These changes do not affect the overall financial performance of

Summary of IFRS 18 — Presentation and Disclosure in Financial Statements

IFRS 18 responds to emerging challenges in disclosure Why introduce a new standard for the presentation and disclosure of financial statements? Many users, including investors, have voiced the need for adjustments to

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