TY  JOUR
TI  The New Structure of the Statement of Profit or Loss under IFRS 18: How to Properly Present Company Results to Users of Financial Statements
KW  IFRS 18
KW  IAS 1
KW  statement of profit or loss
KW  income statement structure
KW  operating profit
KW  classification of income and expenses
KW  subtotals; categories in the structure of the profit or loss report
KW  management defined performance measures
KW  comparability of financial statements
KW  non GAAP measures.
JO  Auditor
AU  Shatunov, E.Y.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.