A master thesis from Aalborg University
Virksomheders præsentations- og oplysningskrav efter IFRS 18: Nye rammer for regnskabspræsentation
[Corporate Presentation and Disclosure Requirements under IFRS 18: New Framework for Financial Statement Presentation]
Forfatter(e)
Semester
4. semester
Uddannelse
Udgivelsesår
2025
Afleveret
2025-05-26
Antal sider
93 pages
Abstract
This thesis investigates the implications of IFRS 18, a new financial reporting standard set to replace IAS 1 from January 1, 2027, with a particular focus on how it affects companies’ presentation and disclosure requirements. The study is motivated by increasing demands for transparency and comparability in financial statements, especially in light of the growing num-ber of private investors relying on financial reports for decision-making. The research is structured around a central problem statement: How will IFRS 18 affect com-panies’ presentation and disclosure requirements? To answer this, the thesis compares IFRS 18 with the current IAS 1 standard, focusing on key changes to the income statement, including the introduction of five mandatory categories (operating, investing, financing, income tax, and discontinued operations), new subtotals, and the requirement to disclose management-defined performance measures (MPMs). The methodology is theoretical and comparative, supported by a case study of Carlsberg A/S. The case illustrates how IFRS 18 alters the categorization, aggregation, and presentation of income and expenses in practice. The analysis reveals that many items previously classified as “special items” or financial income/expenses under IAS 1 will now be reclassified under dif-ferent categories, significantly impacting key performance indicators such as operating profit. Furthermore, the new MPM disclosure requirements enhance transparency by requiring com-panies to reconcile custom performance metrics with IFRS-defined subtotals. The thesis concludes that IFRS 18 introduces a more structured and stringent framework for financial reporting, which enhances comparability and reduces managerial discretion in finan-cial presentation. While the transition may pose implementation challenges, the standard ulti-mately supports more informed decision-making by financial statement users.
Emneord
IFRS 18 ; Resultatopgørelse ; IAS 1 ; Regnskab ; Regnskabsstandarder ; IASB ; IFRS ; IAS ; MPM ; APM ; Financial Statements ; Præsentation ; Oplysningskrav
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