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IFRS 18 adjusted EBITDA disclosure requirements

Your “EBITDA” Now Needs a Footnote

Article 4 of THE NEW BOTTOM LINE™, Dawgen Global’s series on IFRS 18 across the Caribbean. The numbers boards talk about most are moving inside the audited financial statements. Ask a Caribbean chief executive how the business performed last year and the answer will rarely be “profit for the year”. It will be adjusted EBITDA,...

2026 Is Already Your Comparative Year

Article 2 of THE NEW BOTTOM LINE™, Dawgen Global’s series on IFRS 18 across the Caribbean. The cheapest time to prepare your IFRS 18 comparatives is before the 2026 books close.  Most finance teams think of IFRS 18 as a 2027 project. For a company with a 31 December year-end, that is a year too...

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