April 2024 monthly news summary

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。

Please find below a brief summary of news and events from the IFRS ® Foundation over the past month:

The IFRS Foundation has published its annual report and audited financial statements for the year ended 31 December 2023 , reinforcing the Foundation’s guiding principle that better information leads to better decisions.

Emphasising the fundamental role of transparent and comparable accounting and sustainability-related information in the world’s capital markets, the report highlights how IFRS Accounting Standards and IFRS Sustainability Disclosure Standards—collectively referred to as IFRS Standards—support efficient capital allocation by helping investors to identify opportunities and risks globally.

The International Accounting Standards Board (IASB) completed its work to improve the usefulness of information presented and disclosed in financial statements . The new Standard, IFRS 18 Presentation and Disclosure in Financial Statements , will give investors more transparent and comparable information about companies’ financial performance, thereby enabling better investment decisions. It will affect all companies using IFRS Accounting Standards.