Upload your annual report. Ariva Align extracts both periods, converts every income-statement line to the new IFRS 18 categories, reconciles against your filed figures, and produces the C3 transition note and a board deck — in under a minute.
IFRS 18 Presentation and Disclosure in Financial Statements is mandatory for periods beginning on or after 1 January 2027. Every IFRS reporter must restate how their primary statements look — and restate comparatives. With Q1 2026 filings now available, the clock has started.
Operating, investing, and financing — applied line by line, based on your business model.
Operating profit, and Profit before financing and income taxes.
Disclosed and reconciled to an IFRS subtotal — with tax and NCI effects.
A line-by-line note showing how every IAS 1 line was reclassified.
IFRS 18 lands on essentially the same date across the world's major IFRS jurisdictions. Only the local label changes — AASB 18 (Australia), HKFRS 18 (Hong Kong), SFRS(I) 18 (Singapore), NZ IFRS 18 (New Zealand), and IFRS as endorsed in Saudi Arabia. Ariva Align produces the IFRS 18 presentation and disclosures that underpin all of them.
Canada · United Kingdom · Australia · New Zealand · Singapore · Hong Kong · South Africa · United Arab Emirates · Saudi Arabia · Qatar · Bahrain · Kuwait · Oman
For-profit entities adopt in 2027; some not-for-profit and superannuation entities in Australia and New Zealand follow a year later.
Upload your IAS 1 annual report (PDF or Word). Ariva Align reads both years, matches each line to the IFRS 18 taxonomy, applies activity-dependent classification, and checks the figures against your printed totals before you see them. No GL data. No mapping work.
New categories and subtotals, MPM reconciliations, comprehensive income, changes in equity cross-checked to the balance sheet, expenses by nature, the C3 first-adoption note, and a validation pass.
Every conversion produces a PPTX impact deck: what changes, what doesn't (profit and equity are unchanged), the new subtotals, key reclassifications, and the C3 note.
Rule-based mapping and arithmetic are deterministic and auditable. AI suggests mappings for unfamiliar accounts, reads scanned PDFs, and drafts MD&A from the reported figures — and never invents a number. Every action is logged.
One click exports an audit support pack: every mapping decision with the rule and reviewer behind it, reconciliation to your printed totals, the validation result, the C3 note, and the full activity trail — with a preparer/reviewer sign-off block.
A preparer submits; a different user with the reviewer role approves — four-eyes enforced. Any material change after approval automatically withdraws the sign-off and records why. Your controls narrative, out of the box.
Tie your trial balance to the audited report line by line — then the app learns the proven mapping. Next year: roll forward in one click, upload the new trial balance, and known accounts map themselves; this year's figures become the comparatives, and a year-over-year card hands your reviewer their checklist.
Word and PDF exports are a single filing-order report — cover, contents, narrative sections, MD&A, statements (changes in equity included), notes. The cover says DRAFT in red until sign-off, then turns green with the approver's name. Click any figure in the app to see the GL accounts behind it.
A decision register seeded with every standard IFRS 18 judgement — main business activities, interest classification, expense presentation, MPMs, transition. Your preparer records the decision, rationale and evidence; a reviewer approves it four-eyes; the register carries into every future period and prints in the audit pack. The platform applies approved decisions — it never makes them for you.
A readiness page gives one verdict across data, mapping, the printed-totals tie-out, reconciliation, validation, MPMs and judgement approvals — every red item links to its fix, and submission for sign-off is blocked until the objective checks pass. An implementation plan tracks owner, due date and status per stage.
Every document import ends with an assurance summary: the file and its fingerprint, periods and currency detected, lines extracted — and your report's own printed totals, captured independently to prove the lines are complete. Edit any figure and the tie-out re-runs live.
We took Barrick Mining Corporation's published FY2025 annual report, rebuilt its trial balance with realistic, messy account names, and converted it through Ariva Align. The headline figures reconciled to the published report, and 39 of 39 messy accounts mapped correctly.
USD millions. Illustrative trial balance derived from public figures — not Barrick's actual GL data.
Ariva Align is a controlled, traceable IFRS 18 preparation and implementation platform — it accelerates classification, transition, review and reporting while preserving professional judgement. It supports preparers and their controls; it is not audit, assurance or autonomous compliance.
Running the IFRS 18 transition and comparative restatement.
Converting many clients with a consistent, audit-trailed workflow.
Modernising close-to-report.
No — Ariva Align produces IFRS 18 presentation and disclosures and checks internal consistency. It supports preparers; it does not replace the audit.
No. IFRS 18 changes presentation only — profit and equity are unchanged from IAS 1. No opening balance sheet adjustment is required.
No. Arithmetic and classification are deterministic; AI only suggests mappings and drafts narrative from your figures.
Mapping rules are editable and extensible, and AI-assist handles accounts no rule has seen before.
Supported — when a PDF has no text layer, Ariva Align reads the page images directly and extracts the statements the same way, with the same reconciliation checks afterwards.
Ariva Align scans your own report and MD&A for measures you already use publicly — that's the IFRS 18 definition of an MPM — and suggests them with the evidence, plus an industry checklist. You stay in control: nothing is disclosed unless you add it.
Upload any IAS 1 filing with two columns — the platform extracts both periods and restates the comparative. There is a dedicated interim (IAS 34) workflow for quarterly reports.
Your data is hosted on Ariva Align's managed cloud infrastructure and isolated to your organization — no other customer can access it. AI-assisted extraction sends only the needed text to the model provider to return a result; it is not used to train models.
