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By Madalina SCARLAT – SABAU Philippe FOERSTER, PwC Luxembourg*
For alternative investment entities—such as real estate funds, private equity, private debt and infrastructure vehicles—IFRS 18 is far more than a presentation update. It represents a structural shift in how performance is communicated. By redefining categories in the statement of profit or loss and introducing new requirements around management performance measures, the standard significantly reshapes financial reporting for the sector.
IFRS18 comes into effect on 1st January 2027 and requires retrospective application, making the 2026 year-end the required comparative period. In practical terms, this means that impact assessments and any required updates to IT systems,...
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