{"id":19192,"date":"2026-10-06T16:37:20","date_gmt":"2026-10-06T16:37:20","guid":{"rendered":"https:\/\/gcc.com.kw\/?post_type=product&#038;p=19192"},"modified":"2026-10-06T17:02:22","modified_gmt":"2026-10-06T17:02:22","slug":"ifrs-18-presentation-and-disclosure-in-financial-statements","status":"publish","type":"product","link":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/","title":{"rendered":"IFRS 18: Presentation and Disclosure"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.<\/p>\n","protected":false},"featured_media":19193,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false},"product_brand":[],"product_cat":[178],"product_tag":[],"class_list":["post-19192","product","type-product","status-publish","has-post-thumbnail","product_cat-training","first","instock","shipping-taxable","purchasable","product-type-simple"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.3\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a - \u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648\u060c \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a\" \/>\n\t\t<meta property=\"og:description\" content=\"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png\" \/>\n\t\t<meta property=\"og:image:width\" content=\"362\" \/>\n\t\t<meta property=\"og:image:height\" content=\"346\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-10-06T16:37:20+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-10-06T17:02:22+00:00\" \/>\n\t\t<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gravityconsultingcompany\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:site\" content=\"@Gravity_Advisor\" \/>\n\t\t<meta name=\"twitter:title\" content=\"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a\" \/>\n\t\t<meta name=\"twitter:description\" content=\"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product-category\\\/training\\\/#listItem\",\"name\":\"Training\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product-category\\\/training\\\/#listItem\",\"position\":2,\"name\":\"Training\",\"item\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product-category\\\/training\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#listItem\",\"name\":\"IFRS 18: Presentation and Disclosure\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#listItem\",\"position\":3,\"name\":\"IFRS 18: Presentation and Disclosure\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product-category\\\/training\\\/#listItem\",\"name\":\"Training\"}}]},{\"@type\":\"ItemPage\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#itempage\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/\",\"name\":\"IFRS 18: Presentation and Disclosure - GCC | \\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0623\\u064a\\u0632\\u0648 \\u0648\\u0627\\u0644\\u0627\\u0633\\u062a\\u0634\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0643\\u0648\\u064a\\u062a\",\"description\":\"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#breadcrumblist\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/ifrs-18-presentation-disclosure.png\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#mainImage\",\"width\":1254,\"height\":1254},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#mainImage\"},\"datePublished\":\"2026-10-06T16:37:20+00:00\",\"dateModified\":\"2026-10-06T17:02:22+00:00\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#organization\",\"name\":\"GCC | \\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0623\\u064a\\u0632\\u0648 \\u0648\\u0627\\u0644\\u0627\\u0633\\u062a\\u0634\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0643\\u0648\\u064a\\u062a\",\"description\":\"\\u062e\\u062f\\u0645\\u0627\\u062a \\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0623\\u064a\\u0632\\u0648\\u060c \\u0627\\u0644\\u0627\\u0633\\u062a\\u0634\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u064a\\u0629 \\u0648\\u0627\\u0644\\u062a\\u062f\\u0631\\u064a\\u0628 \\u0627\\u0644\\u0645\\u0639\\u062a\\u0645\\u062f \\u0641\\u064a \\u0627\\u0644\\u0643\\u0648\\u064a\\u062a\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#organizationLogo\",\"width\":362,\"height\":346},\"image\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#organizationLogo\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/gravityconsultingcompany\",\"https:\\\/\\\/x.com\\\/Gravity_Advisor\",\"https:\\\/\\\/www.instagram.com\\\/gravity_consulting\",\"https:\\\/\\\/www.tiktok.com\\\/@gravity_consulting\",\"https:\\\/\\\/www.youtube.com\\\/@gravity_consulting\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/gravity-business-advisory\",\"https:\\\/\\\/www.threads.com\\\/@gravity_consulting\"]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#webpage\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/\",\"name\":\"IFRS 18: Presentation and Disclosure - GCC | \\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0623\\u064a\\u0632\\u0648 \\u0648\\u0627\\u0644\\u0627\\u0633\\u062a\\u0634\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0643\\u0648\\u064a\\u062a\",\"description\":\"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#breadcrumblist\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/ifrs-18-presentation-disclosure.png\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#mainImage\",\"width\":1254,\"height\":1254},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/product\\\/ifrs-18-presentation-and-disclosure-in-financial-statements\\\/#mainImage\"},\"datePublished\":\"2026-10-06T16:37:20+00:00\",\"dateModified\":\"2026-10-06T17:02:22+00:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/\",\"name\":\"GCC | \\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0623\\u064a\\u0632\\u0648 \\u0648\\u0627\\u0644\\u0627\\u0633\\u062a\\u0634\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0643\\u0648\\u064a\\u062a\",\"description\":\"\\u062e\\u062f\\u0645\\u0627\\u062a \\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0623\\u064a\\u0632\\u0648\\u060c \\u0627\\u0644\\u0627\\u0633\\u062a\\u0634\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u064a\\u0629 \\u0648\\u0627\\u0644\\u062a\\u062f\\u0631\\u064a\\u0628 \\u0627\\u0644\\u0645\\u0639\\u062a\\u0645\\u062f \\u0641\\u064a \\u0627\\u0644\\u0643\\u0648\\u064a\\u062a\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/gcc.com.kw\\\/en\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO Pro -->\r\n\t\t<title>IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a<\/title>\n\n","aioseo_head_json":{"title":"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","description":"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.","canonical_url":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BreadcrumbList","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/#listItem","position":1,"name":"Home","item":"https:\/\/gcc.com.kw\/en\/","nextItem":{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/product-category\/training\/#listItem","name":"Training"}},{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/product-category\/training\/#listItem","position":2,"name":"Training","item":"https:\/\/gcc.com.kw\/en\/product-category\/training\/","nextItem":{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#listItem","name":"IFRS 18: Presentation and Disclosure"},"previousItem":{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#listItem","position":3,"name":"IFRS 18: Presentation and Disclosure","previousItem":{"@type":"ListItem","@id":"https:\/\/gcc.com.kw\/en\/product-category\/training\/#listItem","name":"Training"}}]},{"@type":"ItemPage","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#itempage","url":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/","name":"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","description":"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/gcc.com.kw\/en\/#website"},"breadcrumb":{"@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#breadcrumblist"},"image":{"@type":"ImageObject","url":"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/10\/ifrs-18-presentation-disclosure.png","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#mainImage","width":1254,"height":1254},"primaryImageOfPage":{"@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#mainImage"},"datePublished":"2026-10-06T16:37:20+00:00","dateModified":"2026-10-06T17:02:22+00:00"},{"@type":"Organization","@id":"https:\/\/gcc.com.kw\/en\/#organization","name":"GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","description":"\u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648\u060c \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","url":"https:\/\/gcc.com.kw\/en\/","logo":{"@type":"ImageObject","url":"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#organizationLogo","width":362,"height":346},"image":{"@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#organizationLogo"},"sameAs":["https:\/\/www.facebook.com\/gravityconsultingcompany","https:\/\/x.com\/Gravity_Advisor","https:\/\/www.instagram.com\/gravity_consulting","https:\/\/www.tiktok.com\/@gravity_consulting","https:\/\/www.youtube.com\/@gravity_consulting","https:\/\/www.linkedin.com\/company\/gravity-business-advisory","https:\/\/www.threads.com\/@gravity_consulting"]},{"@type":"WebPage","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#webpage","url":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/","name":"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","description":"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/gcc.com.kw\/en\/#website"},"breadcrumb":{"@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#breadcrumblist"},"image":{"@type":"ImageObject","url":"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/10\/ifrs-18-presentation-disclosure.png","@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#mainImage","width":1254,"height":1254},"primaryImageOfPage":{"@id":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/#mainImage"},"datePublished":"2026-10-06T16:37:20+00:00","dateModified":"2026-10-06T17:02:22+00:00"},{"@type":"WebSite","@id":"https:\/\/gcc.com.kw\/en\/#website","url":"https:\/\/gcc.com.kw\/en\/","name":"GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","description":"\u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648\u060c \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","inLanguage":"en-US","publisher":{"@id":"https:\/\/gcc.com.kw\/en\/#organization"}}]},"og:locale":"en_US","og:site_name":"GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a - \u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648\u060c \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","og:type":"article","og:title":"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","og:description":"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.","og:url":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/","og:image":"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png","og:image:secure_url":"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png","og:image:width":362,"og:image:height":346,"article:published_time":"2026-10-06T16:37:20+00:00","article:modified_time":"2026-10-06T17:02:22+00:00","article:publisher":"https:\/\/www.facebook.com\/gravityconsultingcompany","twitter:card":"summary_large_image","twitter:site":"@Gravity_Advisor","twitter:title":"IFRS 18: Presentation and Disclosure - GCC | \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u064a\u0632\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a","twitter:description":"The introduction of IFRS 18 represents one of the most significant changes to financial statement presentation and disclosure requirements in recent years. IFRS 18 replaces IAS 1 and introduces new requirements for the structure of the statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation principles, and enhanced transparency in financial reporting.","twitter:image":"https:\/\/gcc.com.kw\/wp-content\/uploads\/2026\/01\/1a635e99-f4f2-4cf4-8a58-538968ee54ea.png"},"aioseo_meta_data":{"post_id":"19192","title":null,"description":null,"keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_custom_url":null,"og_image_custom_fields":null,"og_image_url":null,"og_image_width":null,"og_image_height":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_image_url":null,"twitter_title":null,"twitter_description":null,"schema_type":"default","schema_type_options":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"ItemPage","isEnabled":true},"graphs":[]},"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"breadcrumb_settings":null,"seo_analyzer_scan_date":"2026-10-06 16:51:34","created":"2026-10-06 16:28:20","updated":"2026-10-06 18:03:14"},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/gcc.com.kw\/en\/\" title=\"Home\">Home<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/gcc.com.kw\/en\/product-category\/training\/\" title=\"Training\">Training<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\tIFRS 18: Presentation and Disclosure\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/gcc.com.kw\/en\/"},{"label":"Training","link":"https:\/\/gcc.com.kw\/en\/product-category\/training\/"},{"label":"IFRS 18: Presentation and Disclosure","link":"https:\/\/gcc.com.kw\/en\/product\/ifrs-18-presentation-and-disclosure-in-financial-statements\/"}],"_links":{"self":[{"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/product\/19192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/comments?post=19192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/media\/19193"}],"wp:attachment":[{"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/media?parent=19192"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/product_brand?post=19192"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/product_cat?post=19192"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/gcc.com.kw\/en\/wp-json\/wp\/v2\/product_tag?post=19192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}