On 24 November 2025, Mario Braun (Senior Manager, CFGI) and Sebastian Waibel (Manager, CFGI) gave a guest lecture on International Financial Reporting Standard (IFRS) 18 as part of the master course International Accounting. IFRS 18, which was issued by the International Accounting Standards Board (IASB) in 2024 and is effective for reporting periods beginning on or after 01 January 2027, sets out new requirements for the presentation and disclosure in financial statements, including a revised structure of the statement of profit or loss. Mr. Braun and Mr. Waibel provided an overview of the new requirements and presented their application based on a case study, while offering valuable practical insights throughout the entire lecture.