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Dawgen Decodes: Enhanced Aggregation and Disaggregation – The IFRS 18 Approach to Clarity
May 18, 2025by Dr Dawkins Brown
With the release of IFRS 18 – Presentation and Disclosure in Financial Statements, the International Accounting Standards Board (IASB) has launched a new era of structured, transparent, and comparable financial reporting. One of the most significant shifts under the new standard is the redefinition of how information is aggregated and disaggregated within financial statements and...
