In the past, companies often presented their statements of profit or loss using different structures. Important items could be grouped or presented differently, making it difficult for investors to assess which company was performing better.

IFRS 18 introduces a more structured approach to the presentation of financial performance. It requires clearer profit subtotals and greater separation of key areas, including:

• Operating profit;

• Investing income and expenses; and

• Financing income and expenses.

By presenting these areas more clearly, users can better distinguish a company’s core operating performance from the effects of its investments and financing arrangements.

This can make financial statements:

• More transparent;

• More comparable; and

• More useful in assessing the company’s underlying financial performance.

The purpose is not simply to rearrange figures. A clearer structure helps users understand where a company’s results come from and supports more meaningful comparisons between companies.

Understanding financial statements starts with understanding their structure.

CCS | Beyond Numbers

IFRS 18 为什么让公司之间的比较变得更容易？

过去，不同公司在损益表中采用的结构可能并不一致，重要项目也可能被混在一起或以不同方式呈现。

这让投资者难以判断，究竟哪一家公司的经营表现更好。

IFRS 18 引入更有结构的财务表现呈报方式，并要求企业提供更清晰的利润小计及层级，同时更明确地区分不同类别的收入与费用，包括：

• 营业利润；

• 投资收入及费用；以及

• 融资收入及费用。

通过更清楚地呈现这些项目，财务报表使用者可以更容易区分：

• 公司核心业务的经营表现；

• 投资活动所带来的影响；以及

• 融资安排所产生的影响。

这样一来，财务报表会变得：

• 更透明；

• 更具可比性；以及

• 更有助于评估公司的实际财务表现。

IFRS 18 的目的不只是重新排列数字，而是通过更清晰的结构，让使用者了解企业的业绩究竟来自哪里，并作出更有意义的公司比较。

读懂财务报表，先从了解报表结构开始。

CCS | Beyond Numbers