Reporting transformation

Know exactly where IFRS 18 and Ind AS 118 will change your reporting model.

Run an IFRS 18 and Ind AS 118 diagnostic across current financial statements, reporting packs, systems, controls, and leadership readiness.

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Reporting control and close pack workflow for Ind AS 118 readiness

Primary audience

CFO, controller, reporting head

Core output

Board-ready readiness scorecard

Assessment lens

Statements, MPMs, data, controls

Diagnostic scope

Three workstreams that make the first decision clear.

The assessment is built for leadership decisions. It does not stop at technical interpretation; it shows where financial reporting, systems, controls, and governance need coordinated action.

Impact diagnostic

IFRS 18 / Ind AS 118 impact diagnostic

Translate the new presentation and disclosure requirements into affected line items, subtotals, MPMs, note areas, and judgement topics.

Impact heat map

Judgement register

Priority issue list

Statement gap review

Gap assessment for current financial statements

Compare the current annual report, management accounts, board pack, and investor measures against the future presentation model.

Statement gap log

Disclosure uplift list

Management-report bridge

Executive scorecard

Board / CFO readiness scorecard

Give leadership a concise view of readiness across policy, reporting data, system tagging, control ownership, and adoption timing.

RAG scorecard

Owner matrix

Decision calendar

Current-state review

The review looks beyond the published statements.

IFRS 18 and Ind AS 118 readiness depends on the full reporting environment: management measures, source data, close controls, board packs, comparative-period preparation, and the evidence trail behind judgement calls.

Current statement of profit and loss structure, labels, subtotals, and note cross-references.

Management-defined performance measures, adjusted metrics, EBITDA bridges, and investor presentation measures.

Chart of accounts, consolidation templates, trial balance dimensions, and reporting package dependencies.

Close calendar controls, maker-checker evidence, audit trails, policy papers, and board reporting packs.

Comparative-period planning, stakeholder communication, and training needs for finance and governance teams.

Board / CFO scorecard

Convert findings into a leadership-ready readiness view.

The scorecard separates the areas that are technically complex from the areas that are operationally urgent, so the finance leadership team can fund and sequence the right work.

Presentation architecture

Are categories, subtotals, labels, and note locations ready for the new reporting structure?

Reduces last-minute statement redesign risk.

MPM exposure

Which public measures may require MPM treatment, reconciliation, explanation, and control ownership?

Prevents unsupported adjusted-measure disclosures.

Data and systems

Can source systems produce the tags, mappings, and comparatives needed for the revised model?

Separates policy decisions from system-build effort.

Controls and governance

Who approves classifications, disclosure judgements, score changes, and audit evidence?

Creates a repeatable review model.

Assessment journey

A short, disciplined path from documents to board action.

Document intake

Collect the latest financial statements, management accounts, board packs, investor measures, close checklists, and reporting templates.

Diagnostic review

Assess presentation, MPM, disaggregation, disclosure, system, process, and control impacts against IFRS 18 and Ind AS 118.

Leadership workshop

Validate high-risk findings with finance leadership and settle decisions that need board, audit committee, or auditor alignment.

Roadmap release

Package the findings into a readiness scorecard, action plan, owner matrix, and executive briefing pack.

Assessment outputs

Deliverables finance leaders can use immediately.

The output is designed to support CFO briefings, audit committee updates, finance transformation planning, and early auditor alignment.

IFRS 18 / Ind AS 118 impact heat map

Current financial statement gap assessment

MPM and adjusted-measure exposure inventory

Systems and reporting-data dependency list

Control, evidence, and audit-readiness checklist

Board / CFO readiness scorecard and action roadmap

Next step

Start with a readiness view before committing to a full implementation build.

Use the assessment to decide what should be changed first, which teams need to be involved, and where the biggest reporting-control risks sit.

IFRS 18 / Ind AS 118 impact diagnostic

Gap assessment for current financial statements

Board / CFO readiness scorecard

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