IFRS 18 is not merely a change to the format of financial statements. It may also affect a company’s financial systems, data processes, key performance indicators (KPIs), internal policies and external communications.

Companies should begin preparing early by:

• Understanding the key requirements of IFRS 18;

• Assessing the potential impact on financial reporting;

• Reviewing how financial information is currently collected and organised;

• Identifying the sources of data needed for the revised reporting requirements;

• Evaluating and optimising ERP and financial reporting systems;

• Reviewing relevant internal accounting policies and reporting processes;

• Training finance and management teams; and

• Communicating early with investors, banks and auditors.

Companies should also establish a clear implementation timeline, including key actions, responsibilities and target dates.

Early communication is important because IFRS 18 may affect how financial performance is presented and explained to external users.

The earlier a company begins its assessment and preparation, the more smoothly it can manage the transition in 2027.

Start early, understand the impact and prepare the organisation for change.

CCS | Beyond Numbers

企业应该从哪里开始准备 IFRS 18？

IFRS 18 不只是改变财务报表的呈报格式，也可能影响企业的：

• 财务系统；

• 数据流程；

• 关键绩效指标（KPI）；

• 内部会计政策；以及

• 对外沟通方式。

企业应尽早开始准备，包括：

• 了解 IFRS 18 的主要要求；

• 评估新准则对财务报告的潜在影响；

• 检讨目前财务资料的收集及整理方式；

• 梳理新报告要求所需的数据来源；

• 评估并优化 ERP 及财务报告系统；

• 检讨相关内部会计政策及报告流程；

• 培训财务团队及管理层；以及

• 尽早与投资者、银行及审计师沟通。

企业也应制定清晰的落实时间表，列出主要行动、负责人及目标完成日期。

由于 IFRS 18 可能影响企业如何向外部使用者呈现及解释财务表现，提前沟通尤其重要。

企业越早开始评估及准备，就越能稳妥地应对 2027 年的转换。

尽早开始，了解影响，为企业做好应对变化的准备。

CCS | Beyond Numbers