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Aggregation and Disaggregation Under IFRS 18: Bringing Clarity to Complexity
July 29, 2025by Dr Dawkins Brown
One of the most important enhancements introduced by IFRS 18 – Presentation and Disclosure in Financial Statements is its detailed guidance on aggregation and disaggregation. These principles address a long-standing issue in financial reporting: the lack of clarity in how items are grouped and presented. Under IAS 1, insufficient guidance often resulted in large, opaque...
