In this special edition, Laura and Gary are joined by Nick Barlow from the IASB's technical staff, for an overview of the new standard - IFRS 18 Presentation and Disclosures in Financial Statements.
To improve companies' reporting of financial performance, and give investors a better basis for analysing and comparing companies, IFRS 18 introduces:
  • Improved comparability in the statement of profit or loss [listen in at: 05:02]
  • Enhanced transparency of management-defined performance measures; and [listen in at:11:26]
  • More useful grouping of information in the financial statements. [listen in at: 17:44]
About our guests
IASB technical staff, IFRS Foundation
Global IFRS leader for corporate accounting
Nick is a member of the IASB technical staff and has worked on the Primary Financial Statements project since joining the IASB staff in 2018. Prior to joining the IASB staff, Nick worked in audit with KPMG in Canada and EY in the UK before moving into regulation with the UK FRC.
Gary Berchowitz is a Partner in PwC’s global corporate reporting team. His key responsibilities include developing PwC’s global view on financial reporting matters with a focus on industries outside of financial services. He is also a member of the IFRS Advisory Council, the strategic advisory body to the IFRS Foundation, IASB and ISSB.
Gary has significant experience helping companies interpret and implement IFRS requirements globally in a broad range of areas, and has worked for PwC in South Africa, the US, and the UK, as well as spending time standard-setting as a secondee to the IASB staff.
About our host
Global Corporate Reporting, Director, PwC UK
Laura is a Director in PwC’s global corporate reporting team, leading connectivity between our technical accounting teams across the world to solve financial and sustainability reporting issues together. Laura is an IFRS specialist with a background in standard-setting for the IASB, audit and advisory.
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