IFRS and transactions
IFRS 18 diagnostic — preparing first application by 1 January 2027.
Sector
IFRS reporting group
Domain
IFRS and transactions
Mission
IFRS 18 diagnostic — preparing
Duration
Several months
IFRS 18 reshapes the presentation of consolidated financial statements.
The issue affects financial communication, internal steering and comparability. The preliminary diagnostic structures 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 translated into an operational roadmap. IFRS 18 and related impacts were analyzed.