A conversation about IFRS 18, the new standard for presentation and disclosures in financial statements
Liechtenstein Financial Services Podcast | Episode 9
Listen to episode nine with Sebastian Gutmann
In this episode, we discuss IFRS 18, the new standard for presentation and disclosures in financial statements. Together with Sebastian Gutmann, Director, Corporate Reporting Services (CSR), we explore its main objectives, such as improving comparability and transparency of financial statements without introducing new measurement requirements.
The episode covers key changes, including the categorization of the income statement into operating, investing, and financing categories, as well as management-defined performance measures (MPMs). We also discuss specific developments for banks and financial institutions, including guidance on foreign exchange treatment and derivatives.
In the «Liechtenstein Financial Services Podcast» we explore the legal, regulatory, financial, and tax perspectives of banks, funds, asset managers, and other key players in the Liechtenstein financial centre.
Each episode offers insights from our experts and industry leaders, providing a concise overview of opportunities and challenges in selected fields.
You can find our podcast on LinkedIn and explore more on the PwC Liechtenstein website, where we share additional resources and episode highlights. You can also listen to us on Spotify, Youtube, and Apple Podcasts.
Contact us
Director, Risk & Regulatory, PwC Liechtenstein, PwC Switzerland
Ilario Monti
Director, Assurance Financial Services, PwC Liechtenstein
