IFRS 18: A New Era of Transparency for Investor Analysis

  • Author:
    Geoff Robinson
  • Level: 
    Intermediate to advanced
  • Study time:
    5 minutes
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Course overview
The IASB's new IFRS 18 standard introduces major changes to the presentation of financial statements that will greatly benefit investors and equity analysts. The core improvement is the mandated structure of categorizing the income statement into operating, investing, and financing activities, along with required subtotals like operating profit - better aligning with how companies are typically valued using an enterprise approach. IFRS 18 will also result in much greater disaggregation and transparency of income statement line items, forbidding the burying of distinct items in opaque "other" categories.

Additional changes include codifying non-GAAP metric disclosures within the audited statements and improving comparability of operating cash flow presentation. While not redefining core accounting principles, the new standard's overhauled formatting and disaggregation rules promise more relevant, consistent, and decision-useful data to facilitate analysis, forecasting, and risk assessment by the investment community.

Available as part of our Premium Plus subscription tiers.

What's included?

  • 1 video
  • How will IFRS 18 change the lives of analysts?
  • Insights from a #1 ranked data-driven analyst

Who should watch this playlist? 

This video overview of the IASB's new IFRS 18 accounting rules will be valuable for equity analysts, portfolio managers, and any investment professionals involved in company financial analysis and valuation.

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Geoff Robinson

Thought leader, instructor, writer, financial influencer, Former UBS Managing Director and 8x #1 ranked analysts EMEA Institutional Investor Survey
Geoff has had a varied career. He was a Managing Director within UBS Equity Research, leading their Global Fundamental Analytics franchise. During this time, he was #1, ranked 9x in the EMEA Institutional Investor Survey. Before UBS, he was a material equity investor and LBO co-investor in two market exited training consultancies. Geoff has a passion for learning and is well-known for his ability to break down complex subject matter and distil it to an audience in a digestible and engaging manner. He brings this passion to TheInvestmentAnalyst.com. 
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