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IFRS 18 single note 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,...

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