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IFRS 18 D.Labs
Sector-specific guidance for financial reporting transformation
IFRS 18 D.Labs are a series of focused working sessions where you’ll explore real-world challenges specific to your sector, gain insights from Deloitte specialists and consider your implementation roadmap. Sessions are designed to turn complex standards into practical decisions.
IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 and applies to periods beginning on or after 1 January 2027, with comparatives restated. It was endorsed for use in the European Union in February 2026. The standard does not change recognition or measurement, although it may change what an entity reports as operating profit.
Three core changes
A structured statement of profit or loss
New defined categories (operating, investing and financing) with required subtotals, including operating profit. Operating expenses are presented by nature or function, with further analysis in the notes.
Audited performance measures
Management-defined performance measures (MPMs) are brought within the financial statements and reconciled to the closest specified subtotal specified by IFRS.
Enhanced aggregation and disaggregation
Items are grouped by shared characteristics, and material items can no longer be buried in "other".
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Four IFRS 18 sector-focused D.Labs
IFRS 18 affects different sectors in different ways. We've designed four two-hour working sessions, each tailored to the specific challenges and opportunities your sector faces. Through IFRS 18 D.Labs, you’ll explore real-world challenges specific to your sector, gain insights from Deloitte specialists and consider your implementation roadmap. Sessions are designed to turn complex standards into practical decisions. By attending D.Labs, you'll gain clarity on what matters most to your business and the steps required to implement change.
What you'll gain
Participants will leave with a view of the decisions required in their sector, the matters that remain open, and the steps to be completed before the comparative period closes.
Each D.Lab workshop is led by Deloitte specialists with deep sector expertise and technical knowledge of IFRS 18. You'll explore the practical implications for your business, benchmark your approach, and build your implementation roadmap.
Format and delivery
- Two-hours working session: Focused, practical, action-oriented.
- Location: Deloitte, Central Business District, Birkirkara.
- Attendance: Limited to ensure quality discussion.
- CPE: Structured hours available in core competency.
