IFRS/RJ update 2025–2027 in 60 seconds.
Have a quick read so you can join the conversation and know what to watch out for in the 2025 financial statements and 2026 prep.
Supplier finance disclosures (IFRS – effective 2024, focus 2025/2026)
Additional disclosures regarding reverse factoring and similar financing arrangements (IAS 7 / IFRS 7).
Relevant if you finance working capital through banks or fintechs. Liquidity and debt positions are very much under scrutiny here.
More information from the IFRS Foundation: Supplier Finance Arrangements
IFRS 9 / IFRS 7 amendments (effective 2026)
Changes around classification & measurement and additional disclosures for certain financial instruments.
More information:
Relevant for more complex financing structures, earn-outs, and treasury structures.
IAS 21 – lack of exchangeability (effective 2025)
New requirements where a currency is not freely exchangeable.
More information:
Relevant for groups operating in countries with currency restrictions.
IFRS 18 (effective 2027) → for those getting creative with EBITDAs
New profit & loss structure and stricter rules around management performance measures.
“Adjusted EBITDA” will need to be supported more consistently and transparently.
More information:
IFRS 19 (effective 2027)
Non-listed IFRS subsidiaries may include fewer disclosures.
Same measurement principles, less disclosure.
More information:
RJ 2025 (financial years starting from 1 January 2025)
Clarifications around employee benefits (including pension and vitality/wellbeing schemes) and increased focus on debt classification (short vs. long term, covenants).
This may directly impact presentation, ratios, and disclosures.
More information:
RJ Statements 2025 (incorporated into RJ 2026 – financial years starting from 1 January 2026)
Practical updates covering, among other things, deferred taxes, governance codes, and reporting guidance.
These are not cosmetic changes — they can directly affect line items, disclosures, and the management report.
More information:
Nothing groundbreaking.
But there is clearly more focus on debt, liquidity, and supporting performance measures.
Curious for more? Check this!
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