The introduction of IFRS 18 brings significant changes to the presentation and structure of the financial statements. With the effective date of 1 January 2027 approaching, the impact on reporting, processes and systems calls for timely preparation.
Many organisations in the Transport & logistics sector have the status of Authorised Economic Operator (AEO) and are therefore in possession of an AEO licence. With this, they demonstrate that they are a reliable trading partner for both customs and the logistics chain. For these organisations, it is important to regularly monitor whether they still meet the set requirements.
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