8th ASCG Preparer Forum on the Implementation of IFRS 18

On 13 April 2026, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the 8th time.

Around 100 representatives from ASCG’s members (companies, audit firms and associations) discussed, among other things, the following topics in an open discussion round:

• Overview of activities of the IFRS Interpretations Committee (IFRS IC) regarding IFRS 18 (in particular, the IFRS IC’s discussions at its March 2026 meeting),
• Internal performance indicators and management-defined performance measures (MPMs), and
• MPMs in the statement of cash flows – status of the IASB project “Statement of Cash Flows and Related Matters”.

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 ninth meeting of the preparer forum on the implementation of IFRS 18, which is expected to take place at the end of June 2026.