The standard on presenting of financial statements has had a major revamp, in the form of IFRS 18.
From this September 2025 it will be examinable for the first time for ACCA FR students, and Marina Matyukhina has the subject covered in the latest PQ magazine.
Read what it all means for your FR exam on page 24 & 25 of the August issue, out now: https://issuu.com/pqpublishing/docs/pq_magazine_august_2025
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