IFRS 18 Presentation and Disclosure in Financial Statements – PowerPoint PPTX Template

BENEFITS OF THIS DOWNLOADABLE POWERPOINT DOCUMENT

1. New P&L categories and required subtotals
2. Management-defined performance measures (MPMs) explained
3. Aggregation / disaggregation principles

MANAGEMENT ACCOUNTING PPT TEMPLATE DESCRIPTION

IFRS 18 Presentation and Disclosure PPT: Download this editable PowerPoint on IFRS profit or loss structure, management performance measures, and financial statement notes. IFRS 18 Presentation and Disclosure in Financial Statements is a 20-slide PPT PowerPoint presentation template (PPTX) available for immediate download upon purchase.

IFRS 18 is the most significant overhaul of financial-statement presentation in many years, replacing IAS 1 and changing how companies structure and explain their performance. This guide, built by a practicing actuary and finance specialist, turns a far-reaching new standard into a clear, visual, board-ready resource you can use immediately for training, implementation planning, and stakeholder communication.

The deck is organised around the three big changes IFRS 18 introduces. First, the new structure of the statement of profit or loss: income and expenses are now classified into defined categories, including operating, investing, and financing, with two newly required subtotals, operating profit and profit before financing and income tax. You will see exactly how items are allocated to each category and why the new subtotals improve comparability between companies.

Second, the deck addresses management-defined performance measures (MPMs), the company-specific, non-GAAP-style metrics that management uses publicly. IFRS 18 now requires these to be disclosed, reconciled to the most directly comparable IFRS subtotal, and explained within the audited financial statements, bringing transparency and discipline to figures that previously sat outside the accounts.

Third, it covers the enhanced principles for aggregation and disaggregation: how to group and label items so that primary statements and notes are genuinely useful rather than cluttered or oversimplified, and the strengthened role of the notes.

Throughout, the guide highlights the practical implications for insurers and for entities with significant investing and financing activities, the transition considerations and effective-date planning, and the important links between IFRS 18 presentation and IFRS 17 reporting.

Designed for financial reporting teams, controllers and CFOs, auditors, investor-relations professionals, actuaries involved in reporting, and students, this is a fully editable 16:9 PowerPoint in a clean, professional consulting style. Adapt it for internal training, steering-committee updates, or client briefings without building from scratch.

Source: Best Practices in Management Accounting PowerPoint Slides: IFRS 18 Presentation and Disclosure in Financial Statements PowerPoint (PPTX) Presentation Slide Deck, Data Analytics Actuary