10th ASCG Preparer Forum on the Implementation of IFRS 18

On 6 October 2026, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the 10th time.

The around 70 representatives from ASCG’s members (companies, audit firms and associations) discussed, among other things, the following topics in an open discussion round:

• Recent developments relating to IFRS 18,
• Overview of activities of the IFRS Interpretations Committee (IFRS IC) regarding IFRS 18 (in particular, tentative agenda decisions taken by the IFRS IC at its meeting in September 2026), and
• Practical issues relating to aggregation and disaggregation.

The preparer forum provides our members with insights into current developments and serves as a platform to discuss issues related to the implementation. We would like to thank our member companies and associations for their participation and look forward for the next meeting of the preparer forum on the implementation of IFRS 18, which is expected to take place in December 2026.