IFRS 18: guides and Excel models

Excel models

Each workbook comes filled in with a worked example, so you can see how it works before replacing the figures with your own. Cells to edit are marked.

• IFRS 18 income statement mapperExcel downloadList your income and expense lines, pick a category for each, and get the IFRS 18 statement with its required subtotals.
• MPM reconciliation templateExcel downloadReconcile an adjusted profit measure to operating profit, with the tax and non-controlling interest effect of each adjustment.
• Comparatives restatement workbookExcel downloadRestate the comparative year from IAS 1 to IFRS 18 and produce the line-by-line transition reconciliation.
• Cash flow statement templateExcel downloadAn indirect-method cash flow statement that starts from operating profit, with a working capital sheet and interest and dividends in their new sections.

12 guides

• IFRS 18 explained: what changes and when2 minute readIFRS 18 replaces IAS 1 for periods beginning on or after 1 January 2027. See what changes in the income statement, the new subtotals and who is affected.
• IFRS 18 vs IAS 1: the differences that matter2 minute readIFRS 18 vs IAS 1 compared: the new income statement categories, required subtotals, MPM disclosures, aggregation rules and cash flow changes, with an example.
• IFRS 18 income statement categories: operating, investing and financing2 minute readThe five IFRS 18 income statement categories explained: what goes in operating, investing and financing, the two new subtotals, and a worked example.
• Operating profit under IFRS 18: what is in and what is out2 minute readHow IFRS 18 defines operating profit: a residual category that includes unusual items but excludes associates, interest and returns on investments.
• IFRS 18 main business activities: banks, insurers and property companies2 minute readHow IFRS 18 treats companies whose main business is investing in assets or lending to customers, such as banks, insurers and property companies.
• Management-defined performance measures (MPMs) under IFRS 182 minute readWhat counts as a management-defined performance measure under IFRS 18, what is excluded, and how to build the reconciliation note, with an example.
• IFRS 18 aggregation and disaggregation: grouping items and the end of "other"2 minute readIFRS 18 rules on grouping items: when to combine or split, limits on the label other, and the note of five expenses by nature for function-based statements.
• IFRS 18: where foreign exchange differences and derivatives go2 minute readUnder IFRS 18, exchange differences follow the item that caused them, and derivative gains follow the risk they manage. See the rules and worked examples.
• IFRS 18 and the cash flow statement: the IAS 7 changes2 minute readIFRS 18 amends IAS 7: the indirect method starts from operating profit, and the choices for classifying interest and dividends are removed. See an example.
• IFRS 18 transition: dates, restated comparatives and the reconciliation2 minute readHow to move to IFRS 18: the effective date, retrospective application, restating the comparative year, and the line-by-line reconciliation required.
• IFRS 18 worked example: a telecom income statement before and after3 minute readA full IFRS 18 worked example: a telecom company's income statement under IAS 1 and restated under IFRS 18, line by line, with the new subtotals.
• IFRS 18 implementation checklist: what to do and in what order3 minute readA practical IFRS 18 implementation checklist: classify accounts, review performance measures, update systems, restate comparatives and brief stakeholders.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.