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 — from a single upload.
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 against the IFRS 18 requirements the platform models — a check, not a guarantee of compliance.
Every conversion produces a draft PPTX impact deck: what changes, what doesn't (profit and equity are unchanged), the new subtotals, key reclassifications, and the C3 note — for your team to review; every slide is marked not for distribution until the report is signed off.
Trial-balance mapping rules and all arithmetic are deterministic and auditable. AI reads your uploaded report — transcribing and classifying its figures, scanned PDFs included — and suggests mappings for accounts no rule matches. The platform computes every subtotal itself and reconciles the result with the figures the report prints. Your MD&A is carried over — as written where the section is found in the document's text, otherwise as AI transcribed it, never labelled verbatim — with IFRS 18 terminology flagged. 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 — ending in a sign-off block for the preparer, the reviewer and the client.
A preparer submits; a different user with the reviewer role approves — four-eyes enforced. The report is final only once a user with the client role signs it off. Any material change afterwards automatically withdraws the approval and the client 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 reconciled 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 the reviewer approves, then APPROVED — PENDING CLIENT SIGN-OFF until the client signs; only then does it turn green with the approver and the client sign-off. 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 review is blocked until the objective checks pass. Differences from the figures the source document prints warn rather than block (a trial balance that does not tie to the imported report still blocks submission) — your reviewer decides. An implementation plan tracks owner, due date and status per stage.
Every document import ends with a completeness summary: the file and its fingerprint, periods and currency detected, lines extracted — and your report's own printed totals, captured independently to check that the extracted lines add up to what the report prints. Edit any figure and the tie-out re-runs live.
We benchmark Ariva Align against the published annual report of a large listed IFRS reporter: rebuild the trial balance with realistic, messy account names, convert it, and reconcile every figure back to the printed report. In the benchmark conversion, every account mapped, every bucket tied, and the full two-period statement set — including the C3 transition note and the board deck — was produced from the same conversion.
Benchmark uses an illustrative trial balance derived from published figures. The reconciliation shows arithmetic agreement with the printed totals — it is not an audit.
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.
AI reads figures; it does not calculate them. On an uploaded report, AI transcribes and classifies the printed lines; the platform computes every subtotal itself and reconciles the result with the subtotals and totals the report prints, so a misread that changes one of those printed figures shows up as a difference for your reviewer (on a scanned PDF those printed figures are read in the same AI pass). On a trial balance, rules map accounts first and AI only suggests mappings where no rule matches. Your MD&A is carried over as written (or, for a scanned PDF or where the section cannot be located in the text, as AI transcribed it — never labelled verbatim); a generated draft is built from the reported figures and is editable.
Mapping rules are editable and extensible, and AI-assist suggests a mapping for accounts no rule has seen before, for your preparer to review and save.
Supported — when a PDF has no text layer, Ariva Align reads the page images directly and extracts the statements and printed totals from them. The converted figures are reconciled with those printed totals, but the figure-by-figure check of the document's text cannot run without a text layer, so review scanned imports closely.
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 the model provider the statement and MD&A text it needs (for a scanned PDF, the file itself) to return a result; it is not used to train models.
Watch the walkthrough, then book a 20-minute demo on your own report.
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