Sixth ASCG Preparer Forum on the Implementation of IFRS 18

On 17 November 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the sixth 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:

• Recent developments (including the IFRS Interpretations Committee’s activities, the IASB’s project for targeted amendments to IAS 28.18 seq. and the Exposure Draft of ASCG Interpretation (IFRS) No. 5 Accounting for Interest and Penalties Related to Income Taxes under IFRSs),
• Disclosures in accordance with IAS 8.30 seq. on the expected impact that application the new Standard will have on the entity’s financial statements,
• Presentation of income and expenses from operating leases in the statement of profit or loss under IFRS 18 from the lessor’s perspective, and
• Presentation of gains and losses on derivatives and foreign exchange gains and losses on intragroup loans in the statement of profit or loss and the statement of cash flows.

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