Seventh ASCG Preparer Forum on the Implementation of IFRS 18

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

Around 80 representatives from ASCG’s members (companies, audit firms and associations) discussed, among other things, the following topics in an open discussion round:

• activities of the IFRS Interpretations Committee on IFRS 18 (in particular, the IFRS IC’s discussions at its November 2025 meeting), and
• disclosures in accordance with IFRS 18.83 on certain operating expenses by nature in the notes (in particular, challenges arising from the allocation of costs from internal cost allocation).

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 eighth meeting of the preparer forum on the implementation of IFRS 18, which will take place in February 2026.