IFRS 18 Illustrative Financial Statements
(Complete List)
July 23, 2026
IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 for annual periods beginning on or after 1 January 2027, with early adoption permitted. Worked, IFRS 18–ready illustrative statements are still hard to find, so we’ve gathered the publicly available IFRS 18 illustrative and model financial statements — from the Big Four and other firms, plus the official standard-setter materials — in one place.
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IN THIS ARTICLE
IFRS 18 illustrative & model financial statements
Firm
Document
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Automate your IFRS financial statement preparation.
Standard-setter & official IFRS 18 resources
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Resource
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Industry-specific IFRS 18 examples
IFRS 18 presentation & disclosure guides
IFRS 18 replaces IAS 1 and is effective for annual reporting periods beginning on or after 1 January 2027 (earlier application permitted). The resources below cover the new requirements for the statement of profit or loss, management-defined performance measures (MPMs), and the aggregation and disaggregation of information.
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Resource
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IFRS 18 vs IAS 1 — key differences
Topic
IAS 1
IFRS 18
Income statement structure
No prescribed categories; entities choose how to present income and expenses with few required line items.
Income and expenses are classified into three defined categories: operating, investing and financing.
Required subtotals
‘Operating profit’ is not defined and few subtotals are mandated.
Two new mandatory subtotals: operating profit, and profit before financing and income taxes.
Presentation of expenses
By nature or by function, with limited disclosure of the split.
By nature or function; a function-based statement must also disclose specified nature-based expenses in the notes.
Management performance measures (MPMs)
No specific requirements for company-defined performance measures.
MPMs must be disclosed in a single note and reconciled to the most directly comparable IFRS subtotal.
Statement of cash flows
Indirect method can start from different figures; interest and dividends have classification choices.
Operating profit is the single starting point; the classification options for interest and dividends are removed.
Effective date
Currently in effect.
Annual periods beginning on or after 1 January 2027 (early adoption permitted).
Disclaimer of Liability: This publication is intended to provide general information to our clients. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.
