Phase 1 · Awareness
Dynamics 365 Blueprints
IFRS 18 reporting
The statement changes. The ledger does not.
Who it is for
CFOs and group controllers who will publish under IFRS 18.
The problem
IFRS 18 changes the statement of profit or loss. It does not change how IFRS 9, 15 or 16 are measured. Operating, investing and financing have to come from the same trial balance, and a management measure used in public has to reconcile to a posted subtotal. A workbook called operating profit will not survive the first comparative year.
Inside the PDF
Where operating, investing and financing sit on the row definition
Why operating profit can no longer be a slide
How a management-defined measure reconciles to the ledger
What has to be built before the 2026 close