{"id":16224,"date":"2025-09-15T16:42:22","date_gmt":"2025-09-15T14:42:22","guid":{"rendered":"https:\/\/ginesis-finance.com\/blog\/non-categorise\/ifrs-18-the-reform-of-financial-statements-what-solution\/"},"modified":"2025-10-30T12:12:12","modified_gmt":"2025-10-30T11:12:12","slug":"ifrs-18-the-reform-of-financial-statements-what-solution","status":"publish","type":"post","link":"https:\/\/ginesis-finance.com\/en\/blog\/regulatory-standards-and-financial-compliance\/ifrs-18-the-reform-of-financial-statements-what-solution\/","title":{"rendered":"IFRS 18 : the reform of financial statements. What solution?"},"content":{"rendered":"\t\t
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Starting January 1, 2027<\/b>, the IFRS 18<\/b> standard \u2014 published by the IASB in April 2024<\/b> with an option for early adoption \u2014 will definitively replace IAS 1<\/b> for the presentation of consolidated financial statements<\/b>. This change redefines the structure of the income statement<\/b> (Operating, Investing, and Financing categories) and standardizes subtotals as well as performance indicators communicated to the market.<\/p>

For Chief Financial Officers (CFOs)<\/b>, the transition goes far beyond a simple accounting framework change: it requires restating 2025\u20132026 data, adapting reporting processes, and preparing for more transparent financial communication.<\/p>

<\/p>

Decoding IFRS 18 for CFOs<\/h2>

<\/p>

Definition and objectives of IFRS 18<\/h3>

Published by the IASB<\/b> in April 2024<\/b>, IFRS 18<\/b> standardizes the presentation of the income statement into three mandatory categories: Operating<\/b>, Investing<\/b>, and Financing<\/b>. Each line item must now be classified into one of these categories based on the nature of the activity. The standard also introduces three mandatory subtotals<\/b> \u2014 operating profit<\/b>, profit before financing and tax<\/b>, and net profit<\/b> \u2014 to enhance comparability across financial statements.<\/p>

Regarding the \u201cnet cost of debt,\u201d IFRS 18 does not prohibit it; this aggregate becomes an acceptable Management Performance Measure (MPM)<\/b>, provided it is reconciled to an IFRS subtotal and disclosed in the notes (including tax and non-controlling interests).<\/p>

Finally, any performance indicator not defined by the standard but used in financial communication must be fully reconciled in the notes<\/b> in accordance with the MPM<\/b> requirements.<\/p>

<\/p>

Impact on comparability and financial communication<\/h3>

For groups publishing consolidated IFRS financial statements<\/b>, the challenge is twofold: improving comparability<\/b> and clarity<\/b> of performance (the IASB\u2019s central objective) while reorganizing reporting processes<\/b>. IFRS 18\u2019s categories and mandatory subtotals<\/b> end the practice of custom groupings, reclassifying them as MPMs subject to reconciliation. This advancement meets investors\u2019 expectations for transparency.<\/p>

In implementation terms, finance departments must anticipate as early as 2025<\/b> the redesign of their ERP systems, chart of accounts, and internal controls to retrospectively restate the 2026 fiscal year<\/b> (and 2025 when two comparative periods are required). This effort includes team training, dashboard updates, and redefining the MPMs used.<\/p>

<\/p>

Managing the impact on financial statements and processes<\/h2>

<\/p>

Reclassification of P&L \/ Cash Flow Statement and comparative restatements<\/h3>

The most visible change brought by IFRS 18<\/b> is the structure of the income statement:<\/b> each income or expense item must now fall under one of the three mandatory categories (Operating, Investing, Financing<\/b>). Entities may still present expenses by nature<\/b> or by function<\/b> \u2014 and a mixed presentation<\/b> is now officially allowed \u2014 but those opting for a functional format must disclose certain expense types (depreciation, personnel costs, impairments) in the notes.<\/p>

The cash flow statement<\/b> is also evolving: for the indirect method, the starting point becomes operating profit<\/b>, rather than net profit. In addition, IAS 7<\/b> options allowing flexible classification of interest and dividends<\/b> are eliminated.<\/p>

<\/p>

Modernizing ERP, internal control, and key competencies<\/h3>

To comply with IFRS 18<\/b>, finance departments must act on three main fronts:<\/p>

  1. Chart of accounts and systems:<\/b> reorganize the chart of accounts<\/b> to reflect the Operating \/ Investing \/ Financing<\/b> categories and update ERP, IT systems,<\/b> and consolidation tools to ensure the reliability of 2026 financial statements<\/b> (and 2025 if two comparatives are needed).<\/li>
  2. Internal control:<\/b> review risk matrices, closing procedures, and reporting of subtotals<\/b>; rigorously manage Management Performance Measures (MPMs)<\/b> through exhaustive documentation and systematic reconciliation.<\/li>
  3. Skills development:<\/b> train consolidation, accounting, and controlling teams on the new IASB requirements, the impact on cross-functional analyses, and the rationale behind restatements.<\/li><\/ol>

    <\/p>

    Ensuring compliance and performance<\/h2>

    <\/p>

    IFRS 18 vs IAS 1 and SEC \/ US GAAP requirements<\/h3>

    Compared to IAS 1<\/b>, IFRS 18<\/b> (issued by the IASB<\/b>) is more prescriptive: it mandates three subtotals<\/b> \u2014 operating profit, profit before financing and tax, and net profit \u2014 and restricts presentation options, thereby strengthening comparability of financial statements<\/b>. However, it remains flexible: other aggregations may still be presented as Management Performance Measures<\/b>, provided they are thoroughly reconciled and documented.<\/p>

    This logic aligns with the SEC\u2019s<\/b> transparency requirements for U.S. issuers but differs from US GAAP<\/b>: under IFRS 18, MPMs are permitted as long as they meet reconciliation criteria, whereas the SEC primarily regulates \u201cnon-GAAP measures.\u201d Convergence is thus partial. International groups filing a Form 20-F<\/b> can generally submit a single set of IFRS consolidated statements<\/b>; US GAAP reconciliation is only required for certain subsidiaries or specific local obligations.<\/p>

    MPM framework: reconciliation, notes, and transparency<\/h3>

    To ensure a smooth transition to IFRS 18<\/b>, groups should focus on three levers:<\/p>

    • Select MPMs that are truly used for management<\/b> and justify their relevance; each MPM must be fully reconciled<\/b> to the nearest IFRS subtotal, including tax and non-controlling interests.<\/li>
    • Systematically document adjustments<\/b> applied to these indicators and ensure their accounting consistency<\/b> in line with IASB<\/b> expectations.<\/li>
    • Enhance the notes:<\/b> explain groupings, detail the breakdown of expenses<\/b> where the P&L is presented by function, and clearly describe presentation choices.<\/li><\/ul>

      <\/p>

      The clarity of information for analysts and investors \u2014 integrated reports, universal registration documents \u2014 remains critical: IFRS 18 requires full transparency on classification assumptions and published subtotals<\/b>.<\/p>

      <\/p>

      Managing the 2025\u20132027 transition<\/h2>

      <\/p>

      Complex cases: captive finance, derivatives, multi-activity groups<\/h3>
      • Determine the main activity:<\/b> for hybrid structures (e.g. manufacturers with captive finance entities), the boundary between Operating<\/b> and Financing<\/b> can be complex; the standard allows multiple main activities, which must be documented in accounting policies.<\/li>
      • Classify FX and hedging impacts:<\/b> foreign-exchange and hedging gains or losses follow the category of the underlying item; if allocation is unclear, the impact is recognized under Operating<\/b>.<\/li>
      • Ensure retrospective transition:<\/b> 2026 (and 2025 if two comparatives) financial statements must be restated<\/b> under IFRS 18, with a detailed reconciliation<\/b> against the IAS 1 presentation \u2014 this does not mean maintaining dual ledgers.<\/li><\/ul>

        <\/p>

        These challenges require close monitoring within ERP systems<\/b>, management by standardized subtotals<\/b>, and tight coordination among consolidation, internal-control, and tax teams to ensure the reliability of published financial statements<\/b> submitted to the IASB<\/b> and regulators.<\/p>

        <\/p>

        Project roadmap: diagnostics, deployment, monitoring & cloud tools<\/h3>
        1. Diagnostics (2025)<\/b> \u2013 Map affected line items, analyze gaps between IAS 1 and IFRS 18, identify quick wins on intermediate totals<\/b> and financial statements<\/b>.<\/li>
        2. Deployment (2026)<\/b> \u2013 Adapt ERP<\/b> and consolidation tools, conduct test closings, and produce IFRS 18 restated statements<\/b> in parallel with IAS 1 presentation to build 2026 comparatives.<\/li>
        3. Monitoring (2027)<\/b> \u2013 Stabilize production, leverage feedback, and train new hires to meet the IASB\u2019s<\/b> transparency requirements.<\/li><\/ol>

          <\/p>

          Clear governance is essential: an executive sponsor, CFO-led steering, and the involvement of IT, business units, and internal audit. Using cloud-based IFRS 18-ready solutions, standard templates, and data-visualization tools will accelerate the transition while ensuring high-quality published financial statements<\/b>.<\/p>

          <\/p>

          Published by the IASB<\/b> in April 2024<\/b> and mandatory as of January 1, 2027<\/b> (with early-adoption option), IFRS 18<\/b> introduces a more prescriptive framework built on standardized subtotals<\/b> that enhance global comparability of financial statements<\/b>. For CFOs<\/b>, it represents an opportunity to modernize communication and strengthen internal processes: by launching a comprehensive diagnostic<\/b> now, training teams, and adapting tools, the constraint becomes a lever for lasting performance.<\/p>

          Schedule your IFRS 18 diagnostic call<\/b> with our experts to secure your roadmap and gain a competitive edge.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

          IFRS 18 is coming: discover how to classify Operating, Investing, and Financing, manage your MPMs, and successfully achieve the transition starting in 2026.<\/p>\n","protected":false},"author":2,"featured_media":15261,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[363],"tags":[],"class_list":["post-16224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulatory-standards-and-financial-compliance"],"acf":[],"yoast_head":"\nIFRS 18: a new era for CFOs' financial statements<\/title>\n<meta name=\"description\" content=\"Prepare your financial statements under IFRS 18 before 2027: mandatory categories, standardized subtotals, and best practices for transition.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ginesis-finance.com\/en\/blog\/regulatory-standards-and-financial-compliance\/ifrs-18-the-reform-of-financial-statements-what-solution\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS 18: a new era for CFOs' financial statements\" \/>\n<meta property=\"og:description\" content=\"Prepare your financial statements under IFRS 18 before 2027: mandatory categories, standardized subtotals, and best practices for transition.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ginesis-finance.com\/en\/blog\/regulatory-standards-and-financial-compliance\/ifrs-18-the-reform-of-financial-statements-what-solution\/\" \/>\n<meta property=\"og:site_name\" content=\"Ginesis Finance\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-15T14:42:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-30T11:12:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ginesis-finance.com\/wp-content\/uploads\/2025\/09\/A7IV_250408_GINESIS_637-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bastien\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bastien\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ginesis-finance.com\/en\/blog\/regulatory-standards-and-financial-compliance\/ifrs-18-the-reform-of-financial-statements-what-solution\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ginesis-finance.com\/en\/blog\/regulatory-standards-and-financial-compliance\/ifrs-18-the-reform-of-financial-statements-what-solution\/\"},\"author\":{\"name\":\"Bastien\",\"@id\":\"https:\/\/ginesis-finance.com\/en\/#\/schema\/person\/2d22f0cc4d9a73cd8e5ecd716f49cbab\"},\"headline\":\"IFRS 18 : the reform of financial statements. 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