The statements whose structure is retained under IFRS 18

Learning objectives

• Identify the statements whose structure is retained.L1
• Distinguish what changes (the statement of profit or loss) from what is retained.L1, L2

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

2 questions

• Under IFRS 18, the structure of the statement of other comprehensive income, with its reclassifiable and non-reclassifiable items, is unchanged from IAS 1.L1
• An analyst compares the primary statements of an entity under IAS 1 and under IFRS 18 to prepare for the transition. Which of these statements changes the most?L2