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Student Opinion

15 Prompts for Talking and Writing About Friendship

Questions to help students reflect on the meaning of friendship in their lives

By Natalie Proulx

Who are your closest friends? How much do you share with them? Do you actually like your friends? What have you learned from them?

Below, we’ve rounded up 15 questions we’ve asked students over the years all about friendship. You can use them as prompts for writing or discussion, inside the classroom or out. We hope they’ll inspire you to reflect on your friendships, consider how you can strengthen the ones you have, and motivate you to reach out and make new ones.

Each prompt includes an excerpt from a related New York Times article, essay or photo; a link to the related piece; and several questions to help you think deeply about it. Many of these questions are still open for comment from students 13 or older.

You can find even more ideas for teaching and learning about friendship in our related lesson plan: How Students Can Cultivate Meaningful Friendships Using The New York Times .

1. Who Are Your Friends?

Do you have a “best friend,” a few close friends or a large group of friends? What interests, experiences, passions and circumstances forge those relationships? What are some of your favorite memories or admirable characteristics you associate with your friends?

Use this Picture Prompt to talk or write about your most important friendships.

2. How Alike Are You and Your Friends?

Did you know there is science behind how we choose our friends? Research has shown that we tend to befriend people who are much like us in a wide array of characteristics, including age, race, religion, even our handgrip strength.

In this prompt , you’ll read more about the things that bond us, and then share what you and your friends have in common.

3. Do You Have Any Unlikely Friendships?

Though we tend to connect with people who are like us, sometimes friendship happens with someone we’d least expect. That was the case for Spencer Sleyon, a 22-year-old rapper and producer from East Harlem, and Rosalind Guttman, an 81-year-old woman living in a retirement community in Florida, who met playing the Words With Friends game.

Do you have any surprising friendships like this one?

4. How Much Do You Share With Your Friends?

Do you often express your innermost thoughts, feelings and struggles to those closest to you? Or do you tend to keep those things to yourself? Being vulnerable can be scary, but research shows it’s important for building connections with others.

Use this prompt to reflect on what it feels like to open up to your friends, and how you might try to do more of it.

5. Do You Have Satisfying Friendships?

Are internet friendships as fulfilling as in-person ones? In a guest essay, a writer argues that “The kind of presence required for deep friendship does not seem cultivated in many online interactions. Presence in friendship requires ‘being with’ and ‘doing for.’”

Do you agree? Can online “friends” be true friends? Share your opinion.

6. Do You Have Any Close Friends?

Do you prefer to have many casual friends or just a few close ones? What makes a person a “best” friend? Do you wish you had more close friendships? This prompt explores these questions and more, as well as shares expert advice for developing deeper friendships.

7. How Do You React When Your Friendships Change?

Have you ever become less close to a friend over time? Have you ever felt jealousy when your friend joined another friend group? Have you ever had a friendship just fizzle out? These kinds of changes happen all the time, but they can be difficult to navigate.

Tell us what you do when you feel a friendship start to shift.

8. Do Social Media and Smartphones Make Your Friendships Stronger?

Does being able to stay constantly in touch with your friends via social media, texting and location sharing strengthen your friendships and make them easier to maintain? Or does it do the opposite? Weigh in with your experiences on this prompt .

9. Do You Like Your Friends?

It may sound like a strange question, but a 2016 study found that only about half of perceived friendships are mutual. That means you might not even like someone who thinks of you as a best friend. And vice versa.

Is this is true for any of your relationships?

10. How Often Do You Text Your Friends Just to Say ‘Hi’?

When was the last time you texted, called, emailed or messaged a friend just to say “hello”? Research suggests casual check-ins might mean more than we realize. Do you underestimate how much your friends would like hearing from you?

Read what experts have to say and then share your thoughts.

11. Is It Harder for Men and Boys to Make and Keep Friends?

American men appear to be stuck in a “friendship recession,” according to a recent survey. Less than half of men said they were truly satisfied with the number of friendships they had. The same study also found that men are less likely than women to seek emotional support from or share personal feelings with their friends.

Does this reflect your experience? Weigh in.

12. Do You Have Any Intergenerational Friendships?

“When applying to my job, I had no idea of the friendships I would be making with 70+ year old women. They teach me new things every day while I hear their life stories and things they have done,” Laura from Ellisville wrote in response to this prompt.

Do you have any friends who are significantly younger or older than you? What do you think we can gain from these kinds of intergenerational friendships? Tell us here.

13. Have You Ever Been Left Out?

Imagine it’s a Saturday. All your friends told you they were busy, so you’re sitting at home, alone, mindlessly scrolling through Instagram. But then you see a post that stops you in your tracks. It’s a picture of all of your friends hanging out together — without you. This is what happened to Hallie Reed in her first semester at college.

Has something like this ever happened to you? Use this prompt to talk or write about how it felt.

14. What Have Your Friends Taught You About Life?

“My friends taught me different perspectives on life.” “My friends have taught me to not care what other people think.” “My friends have taught me to be myself.”

These are just a few of the responses teenagers had to this prompt. What have your friends taught you?

15. Have You Ever Had a Significant Friendship End?

Few relationships are meant to last forever. In a guest essay, Lauren Mechling writes that “even bonds founded on that rare, deeply felt psychic connection between two people” are “bound to fray.”

Have you experienced this with someone with whom you were once very close? What happened? Share your story.

Students 13 and older in the United States and Britain, and 16 and older elsewhere, are invited to comment. All comments are moderated by the Learning Network staff, but please keep in mind that once your comment is accepted, it will be made public and may appear in print.

Find more Student Opinion questions here. Teachers, check out this guide to learn how you can incorporate these prompts into your classroom.

Natalie Proulx joined The Learning Network as a staff editor in 2017 after working as an English language arts teacher and curriculum writer. More about Natalie Proulx

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Friendship PPT Presentation and Google Slides Templates

Friendship Presentation Slides

Friendship is a special bond between individuals, built on trust, mutual understanding, and support. It brings joy, companionship, and a sense of belonging. True friends stand by each other through thick and thin, celebrating victories and providing solace in tough times. This template celebrates the essence of friendship, offering a framework to cherish and nurture these relationships. It provides ideas for activities, communication tips, and reminders to express gratitude, fostering lasting and meaningful connections. If you want to explain more about Friendship , you can use this template.

Features of the templates:

• 100% customizable slides and easy to download.
• Slides are available in different nodes & colors.
• The slide contains 16:9 and 4:3 formats.
• Easy to change the colors of the slide quickly.
• Highly compatible with PowerPoint and Google Slides.
• Well-crafted template with an instant download facility.
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Top 3 friendship presentations

Friends are the family you choose, and friendship is a special kind of relationship with people who are there in good times and bad, who advise you, support you and encourage you to pursue your goals. That’s why today we want to pay tribute to them, to true friends. 

If you also want to show them how much you care about them, check out our top 3 friendship templates for PowerPoint and Google Slides .

Top 3: Golden friendship day

As the name suggests, a good friendship is worth gold , so take the opportunity to tell your best friend how much you love them or thank them for something important they have done for you.

This presentation is perfect for any occasion: as a birthday surprise, as a wedding toast, as a relationship workshop…. The slides include a variety of photos of happy friends, which you can replace with your own, for a more personal touch.

It has a creative and modern style, with touches of colors that bring brightness to the presentation. In addition, all the resources are editable, so you can choose your favorite colors to give it a special touch.

Download the free Golden friendship day template now and easily customize it in Google Slides or PowerPoint.

Top 2: Best friends day activities

Work, studies, commitments… Sometimes, the routine and day-to-day activities leave us little time to enjoy a good friendship, so why not organize a weekend to catch up and enjoy together?

In this premium template you will find different ideas to spend a wonderful day. How about starting with a relaxing session to leave the daily stress behind?

If your friend likes good food, why not surprise them by preparing their favorite meal? You can even make it together. Have you already thought about who will be the chef and who will be the cook?

These and many other ideas await you in the Best friends day activities template. Ready to spend an unforgettable day celebrating friendship?

Top 1: Nice friends IG square posts

Social networks have become the preferred communication channel to communicate with our loved ones, so what better way to show them your affection than posting it on Instagram .

In the Nice friends IG square posts template you have at your disposal more than thirty slides in square format, ready to edit to your liking and upload them to the social network.

On the other hand, they are also an excellent option if you have a company and want to promote your team or give them special recognition.

We have as well included other resources, such as budget slides, timelines, objectives or buyer persona, so this presentation is also an original way to present a proposal to your client.

If you liked our proposals, visit Slidesgo to see more alternatives of friendship templates for Google Slides and PowerPoint , because, you know what they say: “He who has a friend, has a treasure”, so take care of them!

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3 Minute Speech on Friendship

Good Morning to one and all present here. I am going to present a speech about friendship. Friendship is one of the treasures that anyone can possess. God gave us the right to choose friends because they will be with us forever. Our parents and siblings are loving us as they are our own blood. But a friend is someone, who is initially a stranger. Then they take their place in our life above all the other relations. Friendship is nothing but true and pure love without expectations in return.

Role of a Friend

True friends always support each other even during the hardest of times. A true friend is one who feels happy for our success, on the other hand, who feel gloomy for our failures. A true friend may criticize also so that we may come out of our weakness.

He may scold us if we do a mistake and guide the right path. That’s why it is being said that true friend is more precious than any gem in our life. Love from your friend will always be unconditional. They may expect nothing from us but shower their love always.

Friendship – A Divine Relationship

Friendship is a divine relationship, which is beyond the definition of blood relations. It is the only relation that is truly priceless. We may acquire all kinds of pleasures by putting our efforts. But even then life may remain dull, without having someone to share our life with some true friends.

It’s natural that human being always tends to find emotional support and social life. In spite of having everything in life, we may remain in a vacuum. It happens only when we have no such good friend to share our small and small happiness in life. Friends are always there to listen to us unconditionally.

Get the Huge List of 100+ Speech Topics here

There is no Second Chance for True Friendship

Friendship will provide us with thousands of fun moments in life which we may memorize in our old age. But side by side, with times this relation may have moments of crisis. A misunderstanding may crop in and this amazing relation may start weakening.

Always be the first one to save the friendship. God forbid, if due to some unfavorable reason distance ever arises within this relation, we must not let our friend go. Hold his or her hand and apologize for any mistake done. There is nothing more pathetic in anyone’s life than losing a true friend.

Friendship is a relationship that is like a newborn baby. Friendship is always pure and like a bundle of joy which only needs more and more nourishment to grow. Never ignore true friends or take them for granted. We may come across various people at different phases of our life. Many may pretend to be our friends but never go by outward glitter.

At last, I wish to say that a good friendship is very difficult to come across. Therefore, we should appreciate this divine relationship having a base on understanding and feelings. We just need friends to live happily. Lasting friendship is a blessing for everyone.

We don`t need to pretend to be someone else when we spend time with our friends. They give us total freedom to be who we are in reality. We should always be grateful to people who make us happy. A true friend is one of the most precious possessions in anyone’s life.

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Friendship presentation

Friendship presentation , contains important information and value on the importance of friendship in the life of each person and  what must be available qualities in the true friend . You will also find an introduction and a conclusion to the subject. All you have to do is to attach the content with illustrations of the friendship using PowerPoint.

There is no doubt that friendship is an important thing in the life of each person. Who has a sincere friend should not overdo it, and here we will give you  friendship presentation ; only Use some pictures of friendship to help you express your thoughts.

Introduction

Hello, my name is (your name) I will present  today  a topic about friendship, I hope you will be impressed.

If you have any questions you can ask at the end of the topic and I will be happy to answer all the questions.  

There is a lot of social relationships that an individual may have and become part of his life, such as a marital relationship or an individual’s relationship with his family, but friendship is a very different thing.

Talk to your friend as if you are not afraid to complain to him or cry in front of him or express your joy for simple things. This friendship, which lasts forever and does not disappear. 

Friendship must be durable and lasting and permanent. Forgiveness , love , honesty, friendliness and kindness are all qualities of good friend, and  you find your friend wherever you go ,does not go away and does not interrupt the communication between you.

Friendship is a treasure if we want to describe it ,a relationship, if it is true, is not punctuated by lies, doubts, hypocrisy or hatred, is based on truth and never dies.

The true friend is the one who loves you and approaches you without charge or interest.

He just want you to be happy ,and accept your sins if you sin, love you and prevent  you from as much harm as possible.

Friendship is an important relationship in human life.

The true friend who supports you in life do not lose his friendship forever.

The person will not meet a true friendship every day.

Thank you for your kind attention and I hope that the topic has impressed you.

I am ready to answer any question with pleasure.

In this way, we have presented to you a friendship presentation ,and you can read more through the following section:

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Understanding the Complexities of Women’s Friendship

Women’s friendships tend to be more intimate and fragile than men’s. here’s why..

Posted May 10, 2024 | Reviewed by Davia Sills

• Women often have higher expectations for support and intimacy in close relationships.
• Changing one's perception of conflict to being an opportunity for growth can strengthen friendships.
• Three affinities are central to understanding the intimacy and fragility of women’s friendships.

I recently had the opportunity to sit down with Danielle Bayard Jackson, author of Fighting for Our Friendships: The Science and Art of Conflict and Connection in Women’s Relationships , to talk about her book. I learned so much in our discussion and I’m excited to share it with you all.

Dr. Marisa G. Franco (MF): Your book is really insightful, especially because it delves into the intersection of gender and friendships, which isn’t often explored. Can you share more about why women’s friendships are unique?

Danielle Bayard Jackson (DBJ): Thank you so much. I’m thrilled you enjoyed the book. I began noticing these differences back when I was a high school teacher. The way girls and guys congregate and react to certain situations showed me our unique ways of bonding and conflict resolution. It struck me that what may disrupt girls might not even register with the boys. These observations continued into adulthood, confirming my suspicions. Through my own experiences and conversations with other women, I became increasingly curious about our distinct modes of communication and cooperation .

MF: bell hooks pointed out that fear of direct confrontation can push us toward indirect methods like gossip because it serves as an alternative when addressing issues directly seems too risky due to potential consequences. Have you heard that?

DBJ: Absolutely. While we may outwardly denounce gossip, it does fulfill a basic sociological need by helping us navigate social dynamics. Deborah Tannen is a sociolinguist who says to ask yourself, “Am I talking about or am I talking against?” which highlights a crucial distinction. Am I talking about my friend because I’m trying to process my feelings? Or am I secretly taking delight in having you perceive her negatively?

MF: I feel like that is a great thing to keep in mind. I think some people think if you’re talking about me behind my back, it’s automatically bad. But viewing gossip as a tool for processing emotions rather than as being inherently negative can shift our understanding of its role in friendships.

Your book brilliantly explores this conundrum of women’s friendships—that while, on one hand, they tend to be more intimate than men’s friendships, on the other hand, they are more fragile. Why do you think this combination exists?

DBJ: I think it comes down to the expectations we place on our close relationships. Research suggests that women have higher expectations of support and intimacy in their close relationships than men do. Women integrate our friends into our lives as deeply as siblings, whereas men treat their friends more like cousins.

With such high expectations, even minor conflicts can feel like major violations. I know I’m generalizing here, but we tend to know that men aren’t as intimately interwoven, that maybe they don’t see and hang out with each other as often [as women do].

MF: Is there a way to achieve intimacy without fragility? And what does that look like?

DBJ: I believe our relationship with conflict holds the key. Unlike other contexts where conflict is expected, we often don’t anticipate it in friendships. If your attitude toward friendship itself is that friendship is supposed to be recreational and fun, then conflict is going to feel inappropriate to your objectives for friendship. Changing our perception of conflict from a sign of impending doom to an opportunity for growth can strengthen our friendships.

MF: Yeah, absolutely. I think I’m a recovering conflict-avoidant, and I will say that I think people avoid conflict because they think it has to look like attacking each other. It has to look like antagonism. So I totally agree with you that it’s us understanding that conflict can be defanged, that it doesn’t have to be even raised voices. It can feel like an act of love.

But you have this really great concept of the “three affinities of female friendship” for why conflict tends to happen in women’s friendships. Tell us about it.

DBJ: Of course! The three affinities—symmetry, support, and secrecy—are central to understanding women’s friendships. These qualities, while fostering intimacy, also make these friendships more susceptible to disruption when violated. So women prioritize symmetry, that feeling of, "Girl, you’re like me; you get it" support—because the research says that the number-one thing women look for in their same-sex friendships is emotional support and then secrecy, which is this feeling of you and I are exclusive. We’re in this vault together. And I’m not saying that men don’t value these things, but women highly prioritize these things.

Recognizing these affinities provides a framework for identifying and addressing issues within friendships. I’m able to name, you know, when she criticizes me or when she’s judgmental of my parenting choices or my eating choices, it feels like she’s elevating herself, because criticizing me is you saying that your choices are superior to mine. And so what’s happening here is that I feel like she thinks she’s better than me.

MF: It’s fascinating how these affinities shape the dynamics of female friendships, and understanding them can help navigate conflicts more effectively. Typically, when it comes to conflict in friendship, we don’t make the unsaid said . It can just feel like “there’s something off, but I can’t really tell what it is.” And it just continues to build and accumulate. It’s helpful to have that framework to ask yourself, “I don’t know what’s off, but is it symmetry? Is it support? Is it secrecy?” It gives us a little bit of an audit in those situations.

If you’ve enjoyed this snippet of our conversation, I encourage you to pick up Danielle’s new book, Fighting for Our Friendships . The book is out now and offers a refreshing exploration of the intricacies of female friendships.

Thank you to Danielle for sitting down with me to talk and I encourage you all to follow her work .

Cox, D. A. (2021). The state of American friendship: Change, challenges, and loss. Survey Center on American Life .

Marisa Franco, Ph.D., was previously a professor at Georgia State University, where she became an academic expert on friendship. She currently works as a policy fellow at Millenium Challenge Corporation.

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PowerPoint parties are still bringing friends together, one hyper-specific subject at a time

For McCall Mirabella’s 21st birthday party last month, she asked guests to bring only one gift: A PowerPoint presentation.

Mirabella, a TikTok and YouTube personality with over 1.3 million followers across both platforms, assembled her closest friends and asked them to present a slideshow on anything they could think of. The only criteria was “the sillier, the better.”

Her guests delivered. One attendee ranked the attractiveness of 10 animated characters while another humorously explored the disparate stages of being high. Mirabella herself presented her predictions for how long her friends would survive in the Hunger Games (and how they’d meet their violent ends , seemingly a popular template for a PowerPoint party).

Such are the delights of PowerPoint presentation nights, which boomed in popularity during the peak of the Covid-19 pandemic but are still charming partygoers (this, in spite of its regular use in corporate offices the world over). Through a silly slideshow, groups of friends get to know each other’s niche interests, secret pastimes and frequently hilarious takes on their friends’ quirks and strengths.

Seeing the people she loves get worked up over assigning each other Taylor Swift songs that match their personalities or fictional crimes that would land them in prison is a joy specific to slideshow-centric parties, Mirabella said.

“They’re so unserious,” she said of PowerPoint nights she’s attended and hosted. “Most of the time, people are left crying from laughing so hard, or bent over wheezing.”

PowerPoint parties got popular during the pandemic, but they’ve delighted friends for years

PowerPoint nights involve little more than an HDMI-compatible TV, a slideshow and a willingness to razz your friends or reveal your hidden passions. The software itself is nearly 40 years old , and it’s since become a staple in many offices and classrooms, but the ingenious PowerPoint party turns the familiar tech into a medium for comedy and comradery.

The concept of the PowerPoint party was formalized in 2012, when three students at the University of Waterloo in Ontario, Canada, hosted a “Drink, Talk & Learn” event. Guests of these early parties had to show up with a presentation on the arcane subject of their choice, like the moral alignment of Sonic the Hedgehog character Shadow, per Buzzfeed News .

The theme steadily grew more popular and by 2018, more PowerPoint enthusiasts in the US had caught on. Soon, everyone from software engineers in Seattle to students in Boston were presenting slides on hyper-specific subjects to a small crowd, often with a drink in hand.

In the Harvard Crimson’s account of one local PowerPoint party, a student presented his argument for why King Claudius is the true hero of Shakespeare’s “Hamlet,” a divisive take if there ever was one. The presenter told the school paper that his zeal for the topic had been relegated to “a rant to my friends up until now. Finally, I can present it to strangers.”

When Covid-19 arrived in 2020 and millions of Americans isolated in their homes, virtual PowerPoint parties became a safe, distanced way for friends to update each other on their lives and provide much-needed levity. Groups separated by the pandemic shared their screens on Zoom or even rallied their housemates to turn an ordinary night in isolation into an opportunity for a private TedTalk.

Tantalizing snippets from these presentations landed on TikTok (users rarely spill the juicy contents of the slideshows beyond their uproarious titles),  inspiring other users to host their own get-togethers. The subjects are typically zany, lighthearted takes on the idiosyncrasies of a group of friends — like how they’d each fare during a zombie apocalypse — and minor passions or dubious theories like the “real” (read: fictional) reason the dinosaurs died .

Since the party format took off in 2020 (and has since amassed over 40 million views on TikTok under related hashtags ), TikTok users have tested crafty new variations of the typical slideshow gathering and polled users on different platforms, like Reddit , for unique suggestions for presentations. Take the host who ambushed their guests by forcing them to present someone else’s PowerPoint on a subject they knew nothing about, like the hapless friend who bluffed their way through a presentation on how to pick stocks. A group in Philadelphia creates slideshows for their single friends to catch fellow singles’ attention. One creative TikTok-er even came out to their family in a PowerPoint on Christmas.

Though Microsoft PowerPoint software isn’t a requirement for these presentations — competing services like Prezi, Canva and Google Slides are also popular — Microsoft issued its own advice for hosting a premier PowerPoint party. Among its suggestions: Take advantage of those wacky transitions so photos can boomerang across the screen and titles can disappear with a click.

Since her cousins introduced her to PowerPoint parties during a sleepover eight months ago, Mirabella’s presentations have only improved in quality and theatricality. Her recent Hunger Games-themed slideshow included multimedia elements like Taylor Swift entering the fictional arena for a brief halftime performance to break up the bloodshed. Her friends voted it the best presentation of the night.

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• How companies communicate financial performance is changing

IFRS 18 aims to deliver more consistent, comparable and transparent information

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A more structured income statement

MPMs – Disclosed and subject to audit

Greater disaggregation of information

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The way companies communicate their financial performance is set to change.  

Responding to investor calls for more relevant information, IFRS 18 Presentation and Disclosure in Financial Statements 1 will enable companies to tell their story better through their financial statements. Investors will also benefit from greater consistency of presentation in the income and cash flow statements, and more disaggregated information.  

So what does this mean for companies’ financial reporting? Essentially, companies’ net profit will not change. What will change is how they present their results on the face of the income statement and disclose information in the notes to the financial statements. This includes disclosure of certain ‘non-GAAP’ measures – management performance measures (MPMs) – which will now form part of the audited financial statements.  

IFRS 18 marks a step towards more connected reporting. Financial statements that include relevant and consistent information will afford users better information on companies’ financial performance. 

IFRS 18 brings three categories of income and expenses, two income statement subtotals and one single note on management performance measures. These, combined with enhanced disaggregation guidance, set the stage for better and more consistent information for users – and will affect all companies.

Gabriela Kegalj KPMG global IFRS presentation leader

Under current IFRS ® Accounting Standards, companies use different formats to present their results, making it difficult for investors to compare financial performance across companies. 

IFRS 18 promotes a more structured income statement, as set out below. In particular, it introduces a newly defined ‘operating profit’ subtotal and a requirement for all income and expenses to be allocated between three new distinct categories based on a company’s main business activities.

All companies are required to report the newly defined ‘operating profit’ subtotal – an important measure for investors’ understanding of a company’s operating results – i.e. investing and financing activities are specifically excluded. This means that the results of equity-accounted investees are no longer part of operating profit and are presented in the ‘investing’ category. 

IFRS 18 also requires companies to analyse their operating expenses directly on the face of the income statement – either by nature, by function or using a mixed presentation. Under the new standard, this presentation provides a ‘useful structured summary’ of those expenses. If any items are presented by function on the face of the income statement (e.g. cost of sales), then a company provides more detailed disclosures about their nature.    

Companies often use ‘non-GAAP’ information to explain their financial performance because it allows them to tell their own story and provides investors with useful insight into a company’s performance.  

IFRS 18 now requires some of these ‘non-GAAP’ measures to be reported in the financial statements. It introduces a narrow definition for MPMs 2 , requiring them to be: 

• a subtotal of income and expenses; 
• used in public communications outside the financial statements; and 
• reflective of management’s view of financial performance. 

For each MPM presented, companies will need to explain in a single note to the financial statements why the measure provides useful information, how it is calculated and reconcile it to an amount determined under IFRS Accounting Standards.

To provide investors with better insight into financial performance, the new standard includes enhanced guidance on how companies group information in the financial statements. This includes guidance on whether information is included in the primary financial statements or is further disaggregated in the notes. 

Companies are discouraged from labelling items as ‘other’ and will now be required to disclose more information if they continue to do so. 

Presentation and disclosure in the financial statements

Read our publication

Now is the time to get ready to report under the new standard, which is effective from 1 January 2027 and applies retrospectively. It is available for early adoption. 

• Assess the impacts on your financial statements. 
• Communicate the impacts with investors.  
• Consider how the new requirements impact financial reporting systems and processes. 
• Monitor any changes in the local reporting landscape.  

Our high-level guide will help you understand the new accounting standard and assess the impacts for your company. And look out for our First Impressions publication, which will provide more information on the new standard, including our detailed insight and illustrative examples. 

1 IFRS 18 replaces IAS 1 Presentation of Financial Statements .

2  IFRS 18 defines management performance measures (MPMs); these measures are currently commonly known as non-GAAP measures, alternative performance measures (APMs) or key performance indicators (KPIs).

© 2024 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.

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Friendship love doodles presentation, free google slides theme, powerpoint template, and canva presentation template.

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