IFRS 18 Presentation and Disclosure in Financial Statements Exposure Draft

Public consultation on HM Treasury proposals for the application of IFRS 18 Presentation and Disclosure in Financial Statements across Central Government:

• the document contains HM Treasury proposals for implementing a new International Financial Reporting Standard across Central Government

• its publication forms part of due processes for such changes

• it is a technical document that gives an overview of the new standard and matters relating to its application across Central Government

• it invites comment from interested parties on the proposed approach