IFRS 18 lands in 2027. The comparative year is 2026.
What changes, what deliberately does not, the seven workstreams that take the longest, and a transition plan you can run.
Updated
§ 00 · Notes
Short reads on what is changing for finance in the region.
Written for the finance team that has to act on it. Each note ends with a checklist, a plan or a working file you can run yourself.
The audit readiness checklist
Thirty six checks across the close, the schedules, the judgments, the controls evidence and the request list, so fieldwork runs on your calendar.
Saudi e-invoicing Phase 2: the readiness checklist
Which FATOORA wave applies, what each invoice type needs, and the twenty six checks to work through before the integration deadline.
Saudi Compliance in 2026
E-invoicing and transfer pricing: FATOORA Wave 25, transfer pricing for zakat payers, and the disclosure form with no minimum threshold.