Date

Friday, June 12, 2026
8.00 AM

Location

Pädagogische Hochschule Zürich (PHZH)
Lagerstrasse 2
8090 Zürich
(Location is right next to Zurich HB)

Presented by 

IFRS 18 aims to improve financial reporting by:

• requiring an entity to present two new defined subtotals in the statement of profit or loss—operating profit and profit before financing and income taxes.
• requiring an entity to disclose management-defined performance measures—subtotals of income and expenses not specified by IFRS Accounting Standards that are used in public communications to communicate management’s view of an aspect of a company’s financial performance; and
• adding new principles for aggregation and disaggregation of items.

The IFRS expects companies to start reporting in the new format during 2026 as internal budgeting, management remuneration, and external capital market communication need to be adjusted. In addition, the new principles on providing a useful structured summary in the financial statements should be taken as an impetus to review investor communication structures which often have developed over time.

In this Breakfast Roundtable Florian Esterer (IASB member) will elaborate on key topics to be considered applying the new standard with a specific focus on financial market communication. Participants will have the chance to ask questions and discuss amongst each other in the dedicated Q&A session.

Attendees will gain practical insights into:

• Key changes to the presentation and disclosure of financial statements
• Important considerations when applying MPMs
• How investors and other financial market stakeholders are likely to assess IFRS 18

Speakers