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While MFRS 101 contained principles for the aggregation and disaggregation of information in the financial statements, when applying MFRS 18 significant judgement may be required to ensure that the primary financial statements fulfil their new role of providing ‘useful structured summaries’ to give users more useful information.
This publication series sets out a high-level overview of MFRS 18’s new requirements, along with practical insights into the application challenges. In this series we will be looking at new and enhanced guidance on aggregation and disaggregation of information in the financial statements.
Get ready for MFRS 18
New and enhanced guidance on aggregation and disaggregation of information in the financial statements. Download our publication to know more.
How we can help
We hope you find the information in this article helpful in giving you some insight into aspects of MFRS 18. If you would like to discuss any of the points raised, please speak to your usual Grant Thornton contact.
