IFRS 18 diagnostic — preparing first application by 1 January 2027.

IFRS 18 reshapes the presentation of consolidated financial statements.

For a listed group, the stake is not only accounting: it touches financial communication, internal steering and the dialogue with analysts. The upstream diagnostic drives the quality of first application.

Altesia a pris le pilotage fonctionnel du projet : Line-by-line review of the current income statement and reclassification under IFRS 18 ; List of published alternative indicators, calculation method, reconciliation with IFRS result ; Restated prior-year bridge, justification of reclassifications and pro forma disclosure.

IFRS 18 diagnostic delivered on the transition calendar. Seven standards were analyzed in light of IFRS 18.