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IFRS Updates - 2026-07-15

PKF Al Bassam Publishes Technical Insight on IFRS 18

PKF Al Bassam Chartered Accountants has published a technical insight summarizing the key presentation and disclosure changes introduced by IFRS 18 – Presentation and Disclosure in Financial Statements, together with selected considerations arising from the SOCPA endorsement applicable in the Kingdom of Saudi Arabia.

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IFRS Updates - 2026-03-04

IFRS 18 – PRESENTATION AND DISCLOSURES IN THE FINANCIAL STATEMENTS

An entity shall classify in the operating category all income and expenses included in the statement of profit or loss that are not classified in other categories

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