Free resource · Version 1.0 · 18 September 2026
IFRS 18 Readiness & Implementation Toolkit
An editable planning starter for finance teams: organise actions, document judgments and retain review evidence.
Classify 13 account lines, compare subtotals, build an MPM reconciliation and export your working papers.
Open the practical lab →Start with the complete package
Excel workbook + five-page PDF guide. English. Published 18 September 2026.
Download package · 21 KB ↓18 actions
Owners, dates, evidence and reviewer fields.
5 worksheets
Readiness, mapping, MPMs, controls and an example.
1 workflow
Assign → assess → test → review.
Look inside
What is included?
| Worksheet | Use it to |
|---|---|
| Readiness | Assign 18 starter tasks and track reviewed completion. |
| Mapping | Document current presentation, proposed category and rationale. |
| MPM review | Inventory measures and record scope assessments. |
| Controls | Track systems changes, disclosure actions and test exceptions. |
| Worked example | Understand the workflow using fictional service-company examples. |
Use it in three steps
- Read the guide and worked example, then assign owners and dates.
- Populate the editable registers with your own facts and technical references.
- Retain evidence and reviewer approval before marking a readiness task complete.
Scope, compatibility and review status
This first edition is an implementation-planning starter. It is not a complete IFRS disclosure checklist, a comprehensive IAS 1-to-IFRS 18 cross-reference or an accounting opinion. The workbook uses standard Excel formulas and has no macros. Formula behaviour and export were checked during preparation; a native Microsoft Excel session was not used for testing. The package has not received an independent external technical review.
Sources and updates
Use the current IFRS 18 overview ↗ and official project summary ↗ alongside the toolkit. Check current implementation guidance and local adoption requirements before use.
Use, attribution and corrections
Free to use and adapt internally with attribution to Practical Finance. Do not resell the original package or imply endorsement by IFRS Foundation. Examples contain fictional information. Send corrections via LinkedIn ↗.
Version 1.0 · 18 September 2026 · Original Practical Finance planning templates.