IFRS 18 Reporting Model

The problem

IFRS 18 changes how the income statement is presented from periods beginning 1 January 2027, and the 2026 comparatives have to be shown the same way. Doing it by hand means re-cutting the trial balance twice and explaining the difference without a trail.

What we build

A Power BI reporting model on your trial balance: accounts mapped once and reported many ways, the current and the IFRS 18 presentation from the same data, an adjustment bridge between them, and a trail from any line back to the accounts. This is a reporting model built by finance people — your auditor still signs the statements; the model makes their job and yours shorter.

What you receive

• Account mapping to the IFRS 18 categories, owned by your team
• Statements in the current presentation and in IFRS 18, side by side
• Adjustment bridge from one to the other
• Notes support: the subtotals and management-defined measures, traced
• Audit trail from every statement line to the accounts behind it
• Team training and handover notes

What we need from you

24 months of trial balance, your current statement mapping, and the notes you present today. For the prototype, one entity's trial balance is enough.

How it runs

1. 1 · Understand
2. 2 · Map
3. 3 · Build
4. 4 · Validate
5. 5 · Train & hand over