A practical guide to IFRS 8 — the management approach, identifying operating segments, segment and entity-wide disclosures, reconciliations, and why segment data matters to analysts.
Accounting · Topic
Presentation & Disclosure
Expert guides, analysis and tool comparisons on Presentation & Disclosure from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 19, 2026
Latest in Presentation & Disclosure
IAS 24 Related Party Disclosures: Who Counts and What Must Be Disclosed
A practical guide to IAS 24 — who counts as a related party, what transactions and balances must be disclosed, key management compensation, and why these disclosures matter.
IFRS 18 Presentation and Disclosure: The 2027 Overhaul of the Income Statement
A practical guide to IFRS 18 — the new income statement categories and subtotals, management-defined performance measures, aggregation principles, and how to prepare for 2027.
IAS 7 Statement of Cash Flows: Operating, Investing and Financing Explained
A practical guide to IAS 7 — classifying cash flows into operating, investing, and financing, the direct vs indirect method, and why cash flow is the most trusted statement.
IAS 1 Presentation of Financial Statements: The Backbone of IFRS Reporting
A practical guide to IAS 1 — the complete set of statements, the presentation principles, the structure of the balance sheet and income statement, and the coming IFRS 18 change.
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