9th ASCG Preparer Forum on the Implementation of IFRS 18

On 25 June 2026, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the 9th time.

More than 100 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 June 2026), and
• Effects of IFRS 18 on capital market communications – results of an ASCG survey of DAX 40 companies.

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 tenth meeting of the preparer forum on the implementation of IFRS 18, which is expected to take place at the end of September/beginning of October 2026.