%0 Journal Article
%T The New Structure of the Statement of Profit or Loss under IFRS 18: How to Properly Present Company Results to Users of Financial Statements
%A Shatunov, E.Y.
%K IFRS 18, IAS 1, statement of profit or loss, income statement structure, operating profit, classification of income and expenses, subtotals; categories in the structure of the profit or loss report, management defined performance measures, comparability of financial statements, non GAAP measures.
%J Auditor
%D 2026
%N 12
%P 3
%I INFRA-M Academic Publishing LLC.