Fifth ASCG Preparer Forum on the Implementation of IFRS 18

On 15 October 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the fifth time.

Around 110 representatives from ASCG’s members (companies, audit firms and associations) discussed, among other things, the following topics in an open discussion round:

• Recent developments (including the IFRS Interpretations Committee’s tentative Agenda Decision regarding the classification of foreign exchange differences on intercompany loans in the statement of profit or loss under IFRS 18),
• IFRS 18 – Technical Implementation with Group Reporting – Project plan, Account changes and mapping,
• Presentation of the Statement of Cashflows under IFRS 18, and
• Classification of foreign exchange differences on lease liabilities in the statement of profit or loss under IFRS 18 (from the lessee’s perspective)

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 sixth meeting of the preparer forum on the implementation of IFRS 18, which will take place in November 2025.