IFRS 18
Prepare with Confidence.
Creating a smooth transition to IFRS 18 compliance.
Supporting finance leaders through the change to IFRS 18
IFRS 18 replaces IAS 1 which will fundamentally changes how profit and loss statements are presented.
Effective from 1 January 2027, IFRS 18 requires more than a simple reporting update.
With mandatory income statement categories, defined subtotals, stricter disclosure rules, and retrospective restatement, HAYNE Solutions helps organisations assess the impact, redesign reporting structures, upgrade systems, and train teams.
Get IFRS 18 compliant with minimal disruption.
Interested? 
When does IFRS 18 apply?
- Effective for annual reporting periods beginning on or after 1 January 2027.
- Comparatives must be restated, meaning companies will need to apply the new format to prior-year figures as well.
- Early adoption is permitted
In the UK, the standard is still subject to UKEB endorsement, but it is expected to proceed. (The UK’s approval process for the introduction of new standards).
What does IFRS 18 Change?
Mandatory P&L categories: Operating, Investing, Financing
New defined subtotals, including Operating profit
Formal requirements for Management-Defined Performance Measures (MPMs)
Enhanced disaggregation of income and expenses
Greater alignment between profit and cash flow reporting
Who is affected by the changes to IFRS 18?
All IFRS reporters
Listed companies and large private groups
Multinational and consolidated IFRS groups
UK companies using UK-adopted IFRS
Organisations using adjusted or non-GAAP performance measures
How HAYNE Solutions can support you
End-to-end IFRS 18 support, including:
IFRS 18 impact assessments and readiness reviews
Chart of accounts and reporting structure redesign
System and consolidation tool configuration
Comparative restatement support
MPM governance and disclosure design
Training for finance and non-finance teams
Early preparation reduces implementation risk, cost, and reporting disruption.
Contact HAYNE Solutions to discuss your IFRS 18 readiness and implementation approach.