{"id":56779,"date":"2026-10-26T14:00:49","date_gmt":"2026-10-26T13:00:49","guid":{"rendered":"https:\/\/www.sqorus.com\/?p=56779"},"modified":"2026-10-26T11:30:09","modified_gmt":"2026-10-26T10:30:09","slug":"guide-ifrs-18-prepare-transition-ensure-accurate-reporting-starting","status":"publish","type":"post","link":"https:\/\/www.sqorus.com\/en\/guide-ifrs-18-prepare-transition-ensure-accurate-reporting-starting\/","title":{"rendered":"Guide &#8211; IFRS 18: Prepare for the Transition and Ensure Accurate Reporting Starting in 2026"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;HEADER V1&#8243; module_id=&#8221;form-innovation-rh&#8221; module_class=&#8221;Fond_gris&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; background_enable_image=&#8221;off&#8221; background_position=&#8221;top_center&#8221; background_blend=&#8221;multiply&#8221; z_index=&#8221;1&#8243; height_tablet=&#8221;auto&#8221; height_phone=&#8221;auto&#8221; height_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;||||false|false&#8221; custom_margin_phone=&#8221;||||false|false&#8221; custom_margin_last_edited=&#8221;on|tablet&#8221; custom_padding=&#8221;0rem||0px||false|false&#8221; background_color_phone=&#8221;#c8d4d5&#8243; background_last_edited=&#8221;off|tablet&#8221; background_enable_color_phone=&#8221;on&#8221; use_background_color_gradient_phone=&#8221;off&#8221; background_enable_image_phone=&#8221;off&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; admin_label=&#8221;Header block&#8221; _builder_version=&#8221;4.25.0&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; background_position=&#8221;bottom_right&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||true|false&#8221; custom_padding_tablet=&#8221;||5rem||false|false&#8221; custom_padding_phone=&#8221;0px||0px||false|false&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;3rem||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Titre &#8211; H1&#8243; module_id=&#8221;formulaire-13-pistes&#8221; module_class=&#8221;Titre_45&#8243; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||10px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>IFRS 18 &#8211; Prepare for the transition and ensure your reporting is compliant starting in 2026<\/h1>\n<p>[\/et_pb_text][et_pb_text module_class=&#8221;TexteCorps&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Starting in 2027, IFRS 18 will redefine the presentation of financial statements. But for many organizations, the real challenge begins as early as 2026 with the preparation of comparative data. Find out how to adapt your EPM solution, integrate your key performance indicators (KPIs), and ensure the reliability of your financial reporting.  <\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.sqorus.com\/wp-content\/uploads\/2026\/10\/IFRS-18-Preparez-votre-transition-et-securisez-vos-reporting.png&#8221; alt=&#8221;SQORUS Ebook: HR Innovation&#8221; title_text=&#8221;IFRS 18 &#8211; Prepare for the transition and ensure accurate reporting&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; z_index=&#8221;0&#8243; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;60%&#8221; max_width_phone=&#8221;70%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||-8rem||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code module_class=&#8221;hubspot-form&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;24px||||false|false&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#e6eef5&#8243; global_colors_info=&#8221;{}&#8221;]<script src=\"https:\/\/js-eu1.hsforms.net\/forms\/embed\/25075110.js\" defer><\/script><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"hs-form-frame\" data-region=\"eu1\" data-form-id=\"190a64fe-7be8-4b63-bc62-a78057e211aa\" data-portal-id=\"25075110\"><\/div>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|tablet&#8221; admin_label=&#8221;Section &#8211; Texte image&#8221; module_class=&#8221;Fond_bleu&#8221; 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_builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; header_2_text_align=&#8221;left&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;||20px||false|false&#8221; custom_padding_phone=&#8221;||20px||false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; header_2_text_align_tablet=&#8221;left&#8221; header_2_text_align_phone=&#8221;center&#8221; header_2_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>IFRS 18: A Development That Goes Beyond Simple Compliance<\/h2>\n<p>[\/et_pb_text][dsm_image_carousel gallery_ids=&#8221;56805,56806,56807&#8243; slide_to_show=&#8221;1&#8243; multiple_slide_row=&#8221;on&#8221; autoplay=&#8221;off&#8221; mousewheel=&#8221;on&#8221; space_between=&#8221;64&#8243; use_arrow_custom_position=&#8221;on&#8221; arrow_custom_position=&#8221;-90px&#8221; arrow_size=&#8221;34px&#8221; show_lightbox=&#8221;on&#8221; show_lightbox_gallery=&#8221;on&#8221; arrow_color=&#8221;#FFFFFF&#8221; 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border_radii_thumbnails_inactive_image=&#8221;on|8px|8px|8px|8px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/dsm_image_carousel][et_pb_text admin_label=&#8221;Texte&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#aeb2ea&#8221; custom_margin=&#8221;||10px||false|false&#8221; custom_padding=&#8221;||3%||false|false&#8221; custom_css_free_form=&#8221;selector ul {||\tmargin-left: 10px;||  margin-top:5px;||}&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Effective January 1, 2027, IFRS 18 will replace IAS 1 for the presentation of financial statements.<\/p>\n<p>This development gives rise to new expectations regarding:<\/p>\n<ul>\n<li>the structure of the income statement;<\/li>\n<li>performance subtotals;<\/li>\n<li>management performance indicators (MPM);<\/li>\n<li>consistency in financial reporting<\/li>\n<li>and management communication.<\/li>\n<\/ul>\n<p>For finance departments, consolidation teams, and finance IT departments, IFRS 18 requires a review of the organization of financial reporting, the management of performance metrics, and the configuration of EPM solutions.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;#formulaire-innovation-rh&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Download&#8221; button_alignment=&#8221;center&#8221; button_alignment_tablet=&#8221;center&#8221; button_alignment_phone=&#8221;center&#8221; button_alignment_last_edited=&#8221;on|tablet&#8221; admin_label=&#8221;Bouton de t\u00e9l\u00e9chargement&#8221; module_class=&#8221;Bouton fond_orange&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;18px&#8221; button_text_color=&#8221;#FFFFFF&#8221; button_bg_color=&#8221;#171D7B&#8221; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;#D67A25&#8243; button_border_radius=&#8221;50px&#8221; button_font=&#8221;Inter||||||||&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;13px|25px|13px|25px|false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; 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custom_margin=&#8221;-60px||||false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; animation_style=&#8221;fade&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider show_divider=&#8221;off&#8221; module_class=&#8221;Gradient&#8221; _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;32px||32px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text admin_label=&#8221;Sous-titre&#8221; module_class=&#8221;SousTitre&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|||on|||||&#8221; text_text_color=&#8221;#81919e&#8221; text_font_size=&#8221;13px&#8221; custom_margin=&#8221;||15px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Who are we?<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Titre &#8211; H2&#8243; module_class=&#8221;Titre_45&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||||||&#8221; text_text_color=&#8221;#1c2124&#8243; header_font=&#8221;||||||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Discover the strengths of the SQORUS strategy<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,2_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.sqorus.com\/wp-content\/uploads\/2026\/07\/GPTW-2026-3.png&#8221; alt=&#8221;Logo_SQORUS_GPTW_2024&#8243; title_text=&#8221;GPTW 2026 (3)&#8221; align_tablet=&#8221;center&#8221; align_phone=&#8221;&#8221; align_last_edited=&#8221;on|tablet&#8221; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;5px|||10px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_button button_url=&#8221;https:\/\/www.sqorus.com\/en\/our-business\/&#8221; button_text=&#8221;Learn more&#8221; button_alignment=&#8221;center&#8221; module_class=&#8221;Bouton fond_orange&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text module_class=&#8221;TexteCorps&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>SQORUS is a firm specializing in digital and business transformation for HR, Finance, EPM, and IT functions.<\/p>\n<p>For more than 35 years, our consultants have been working with large companies on strategic, international projects related to information systems: evolution strategies, decision support, integration, business intelligence, data management, support, and change management, as well as issues related to the cloud and artificial intelligence.<\/p>\n<p>We have successfully adapted to new digital challenges, the rise of the cloud, and changes in work styles. We have succeeded in forging strong partnerships with the market\u2019s leading software vendors and in attracting business and technical experts. <\/p>\n<p>Our strength: our more than 350 talented employees, who are dedicated to the success of your projects and share strong values\u2014diversity, commitment, and solidarity\u2014which represent real value for the company and its clients.<\/p>\n<p>Recognized as a \u201cGreat Place to Work\u201d for 12 consecutive years, SQORUS is committed to the well-being of its employees, their career development, and their training in cutting-edge solutions.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|tablet&#8221; admin_label=&#8221;Section &#8211; chiffres cl\u00e9s&#8221; module_class=&#8221;Fond_blanc&#8221; _builder_version=&#8221;4.25.1&#8243; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;2rem||1rem||false|false&#8221; custom_padding_tablet=&#8221;1rem||0px||false|false&#8221; 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