Lesson · IFRS 18
MPM disclosures: the reconciliation, the tax effect and the non-controlling interests effect
Build the reconciliation from a management-defined performance measure to the most directly comparable IFRS subtotal.
12 minutes Standard as at 14 October 2026
What you will be able to do
- Build the reconciliation from a management-defined performance measure to the most directly comparable IFRS subtotal
- Disclose the income tax effect and the effect on non-controlling interests for each reconciling item
- Explain the permitted methods for determining the tax effect and when each is used
- Assemble the single MPM note so a reader can see how the measure is calculated and why management uses it
This is a preview of a member lesson. The full lesson is in the IFRS 18 library, open to everyone who enrols.
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IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.