Tag
income statement
IFRS 18 and Group Consolidation: What Changes, What Doesn’t, and What You Need to Do Now
August 19, 2026
In April 2024, the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements — the most significant overhaul of IFRS income…
Non-Controlling Interest on the Balance Sheet and Income Statement: Where NCI Appears in Consolidated Financial Statements
August 19, 2026
Non-controlling interest appears in three places in a set of consolidated financial statements: in the equity section of the balance…