以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board technical staff are holding a series of live webinars to help stakeholders gain a better understanding of the new requirements in IFRS 18 Presentation and Disclosure in Financial Statements . Throughout the series participants will have the opportunity to ask questions.
The first webinar covers the three defined categories for income and expenses that IFRS 18 introduces—operating, investing and financing—to improve the income statement structure. Companies will also be required to provide new defined subtotals, including operating profit.
The improved structure and new subtotals will give investors a consistent starting point for analysing companies’ performance and make it easier to compare companies.
Morning session: 9.30am-10.30am BST/10:30-11:30 CEST/17:30-18:30 JST
Afternoon session 15:30-16:30 BST/10:30-11:30 EDT
This session is a deep-dive into the IFRS 18 requirement for companies to disclose explanations of company-specific measures that are related to the income statement, referred to as management-defined performance measures.