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  公式動画&関連する動画 [What's the deal with IFRS 18? | On the Clock]

Income statements prepared under international standards are getting their biggest overhaul since IFRS standards were first introduced, and the clock is ticking. In this episode of On the Clock, host Mike Gravagno sits down with former corporate controller Chelsea Hall to break down IFRS 18 in three minutes or less. Chelsea walks through the three major changes companies need to understand: new required categories and subtotals on the income statement; new disclosure requirements for management-defined performance measures like EBITDA; and fresh guidance on how to group information. The standard goes into effect January 2027, and as Chelsea explains, this isn't just a remapping exercise. The new requirements will change the look and feel of your income statement and potentially lead to different kinds of questions from investors. If you're in finance, accounting, FP&A, or investor relations, this one's for you. Key topics covered: -What IFRS 18 actually requires -Why comparability across companies is the driving force behind the standard -What companies need to be doing right now to prepare On the Clock is Workiva's thought leadership series, delivering the latest on finance, risk, and sustainability … in the time it takes to drink your coffee. Read more about IFRS 18: workiva.com/blog/ifrs-18-summary-cfos-and-financial-reporting-teams Subscribe so you never miss an episode. #IFRS18 #Finance #Accounting #Workiva #OnTheClock #FinancialReporting #CFO » Subscribe to Workiva: https://www.youtube.com/@Workiva Workiva Inc. (NYSE: WK) powers trust, transparency, and accountability. Accounting, finance, sustainability, risk and audit teams from more than 6,600 organizations, including over 85% of Fortune 1,000 companies rely on Workiva for their mission-critical work. We transform how customers connect data, unify processes, and empower teams in a secure, audit-ready, collaborative platform. Learn more at workiva.com. Connect with Workiva Online! » Visit Workiva.com: https://www.workiva.com/ » Follow Workiva on LinkedIn: https://www.linkedin.com/company/workiva/ » Follow Workiva on Instagram: https://www.instagram.com/workiva/ » Check out the Workiva podcast, “The Pre-Read”: https://www.workiva.com/podcast/the-pre-read
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