Article by Lim Ju May, Director, Assurance and Technical at CLA Global TS. Effective date and first-time application IFRS 18 is effective from 1 January 2027 with early application permitted. It requires retrospective application which means that the comparative information for the preceding period in the first year or period of application needs to […]
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CLA Global TS, an independent legal entity, is an independent network member of CLA Global, an international organization of independent accounting and advisory firms. Each CLA Global network member is a member of CLA Global Limited, a UK private company limited by guarantee. CLA Global Limited does not practice accountancy or provide any services to clients. CLA Global TS is not an agent of any other member of CLA Global Limited, cannot obligate any other member firm, and is liable only for its own acts or omissions and not those of any other member firm. Similarly, CLA Global Limited cannot act as an agent of any member firm and cannot obligate any member firm. The names “CLA Global” and/or “CLA Global TS,” and the associated logo, are used under license. For more detail about CLA Global’s structure, please see CLAglobal.com/disclaimer.
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