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IFRS 18Presentation and Disclosure in Financial Statements

IFRS 18Chapter 5Lesson 1

Aggregating and disaggregating: principles, roles of the statements and the label "other"

Step 1 of 6Learning objectives

Go deeper+1 point of attention

Items are aggregated according to their shared characteristics and disaggregated when they differ, without obscuring material information and without a numerical threshold. The primary statements summarise, the notes detail, and the label "other" is used only when no more useful label is available.

40 minNot started

Learning objectives

  • Explain the principles of aggregation and disaggregation, with no numerical threshold.
  • Distinguish the role of a primary statement from that of a note and place a material piece of information.
  • Determine whether the label "other" is acceptable for an aggregation.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IFRS 18 — Presentation and Disclosure in Financial Statements

  1. 1 · Not startedIFRS 18 and IAS 1: the place of the new standard0 / 1 lesson
  2. 2 · Not startedThe five categories of income and expenses0 / 3 lessons
  3. 3 · Not startedThe required subtotals and profit for the period0 / 1 lesson
  4. 4 · Not startedEntities with specified main business activities0 / 1 lesson
  5. 5 · Not startedAggregation, disaggregation, labels and expenses by nature0 / 2 lessons
  6. 6 · Not startedManagement-defined performance measures0 / 2 lessons
  7. 7 · Not startedEffective date, EU endorsement and transition0 / 2 lessons
  8. 8 · Not startedConsequential amendments: IAS 7, IAS 33 and IAS 80 / 2 lessons