Article Details
  • Published Online:
    January  2026
  • Product Name:
    The IUP Journal of Accounting Research & Audit Practices
  • Product Type:
    Article
  • Product Code:
    IJARAP230126
  • DOI:
    10.71329/IUPJARAP/2026.25.1.453-462
  • Author Name:
    C S Sapana Dey and Debjyoti Dey
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    453-462
Volume 25, Issue 1, January-March 2026
IFRS 18: Reshaping Financial Statements
Abstract

Introduction

International Financial Reporting Standards (IFRS) 18 was introduced in April 2024 and is set to become effective from January 1, 2027.