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Closed consultation

IFRS 18 Presentation and Disclosure in Financial Statements Exposure Draft

From:
HM Treasury
Published:
28 July 2026

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Summary

Public consultation on HM Treasury proposals for the application of IFRS 18 Presentation and Disclosure in Financial Statements across Central Government

This consultation ran from
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Consultation description

Public consultation on HM Treasury proposals for the application of IFRS 18 Presentation and Disclosure in Financial Statements across Central Government:

  • the document contains HM Treasury proposals for implementing a new International Financial Reporting Standard across Central Government

  • its publication forms part of due processes for such changes

  • it is a technical document that gives an overview of the new standard and matters relating to its application across Central Government

  • it invites comment from interested parties on the proposed approach

Documents

IFRS 18 Exposure Draft

PDF, 214 KB, 31 pages

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Updates to this page

Published 28 July 2026

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