Context: IFRS 18

Learning objectives

• Recognise that IFRS 18 amends IAS 34 (disclosures about management-defined performance measures in the notes to condensed financial statements) for annual periods beginning on or after 1 January 2027.L3, L4

Normative references

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

1 question

• Which statements about the consequential amendments made to IAS 34 by IFRS 18 are correct? More than one answer is possible.L3