IFRS 18 - Teil 2: Deepdive in die neue GuV-Struktur nach IFRS 18

New Income Statement Structure under IFRS 18: Categories & Mandatory Subtotals IFRS 18 fundamentally changes the presentation of the income statement. This video provides a practical overview of the new income statement structure and explains how revenues and expenses will be classified in the future. The focus is on the new categories and mandatory subtotals, which are intended to ensure greater transparency and comparability from 2027 onwards. IFRS 18 fundamentally changes the presentation of the income statement. Business Category 0:26 Investment Category 1:42 Financing Category 4:32 Companies with a Specific Main Business Activity 5:23 Foreign Currency Effects 7:08 Practical Relevance & Key Takeaways 8:48 Presenter: Sarah Krammer, Tax Advisor at TPA https://www.tpa-group.at/persons/sara... If you have any questions, please leave a comment. Our IFRS experts at TPA are happy to assist you with all challenges and questions related to IFRS and international accounting: https://www.tpa-group.at/services/ifr... #TPA #TPAAustria #IFRS #IFRS18 #InternationalAccounting