{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/685433ce412e0f0fbf4f16fc/68d0be28203f72ea571f6907?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"Countdown to 2027: IFRS 18, 19, and the Amendments in Between","thumbnail_width":200,"thumbnail_height":200,"thumbnail_url":"https://open-images.acast.com/shows/685433ce412e0f0fbf4f16fc/1759419947078-dfff00a1-a41c-496e-a778-fa029b6d849c.jpeg?height=200","description":"<p>Global financial reporting is transforming. <strong>IFRS 18</strong> (2027) mandates three categories (operating, investing, financing) and new subtotals for comparability. Companies must disclose and audit their <strong>Management-defined Performance Measures (MPMs)</strong>. Separately, IAS 21 amendments (2025) require estimating the spot rate and providing disclosures when currencies lack exchangeability.</p>","author_name":"Alex Chu"}