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Disaggregating Information for Better Risk Transparency: Applying IFRS 18
July 27, 2025by Dr Dawkins Brown
As financial reporting evolves, clarity and comparability have become top priorities for investors, regulators, and other stakeholders. One area of growing focus is disaggregation—breaking down aggregated financial data to reflect differences in risk characteristics. The new IFRS 18 Presentation and Disclosure in Financial Statements, effective January 1, 2027, emphasizes disaggregation as a tool to provide...
