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IFRS 18Presentation and Disclosure in Financial Statements

IFRS 18Chapter 6Lesson 2

Disclosures and reconciliation of performance measures, tax and non-controlling interests effects

Step 1 of 6Learning objectives

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The disclosures about management-defined performance measures are given in the notes. They include a reconciliation to the most directly comparable subtotal and, for each reconciling item, the income tax effect and the effect on non-controlling interests.

45 minNot started

Learning objectives

  • Prepare the reconciliation of a measure to the most directly comparable specified subtotal.
  • Calculate the measure and the net tax and non-controlling interests effect of each item.

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